Template-type: ReDIF-Paper 1.0
Author-Name: Francois Vaillancourt and Judith Hamel
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Title: Hard to Tax Individuals: Indirect Evidence on their Importance in Canada, 1951-2001
Abstract: We begin by discussing what makes it hard to tax some individuals. We then summarize the results of existing US studies on tax evasion, putting the emphasis on the impact of observable and predictable characteristics on the importance of hard to tax individuals (HTTI).We then turn to an examination of the trends in the number and importance (income) of the relevant types of taxpayers in Canada. We do this using a methodology inspired by predictive work done for compliance costs (Blais and Vaillancourt, 1995).These results could be of interest to tax administrators trying to allocate resources across varying regions in a given year or trying to set the proper level of resources to be used for tax compliance work for a given year.
Keywords: Hard to Tax,, Taxation tax compliance
Length: 24 pages
Creation-Date: 2003-12-01
File-URL: http://icepp.gsu.edu/files/2015/03/ispwp0326.pdf
File-Format: Application/pdf
Handle: RePEc:ays:ispwps:paper0326