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• W2465016721 abstract "Tax evasion is certainly a sufficiently pervasive phenomenon to merit serious investigation of alternative incentive devices for collecting more of the taxes stipulated by law. In principle, taxes can be collected with three quite different forms of contract between the tax collecting authority and the tax collector: wage, share and fixed rent contracts. Wage contracts occur when the government hires on fixed wages tax collection agents who agree to turn over to the government all the taxes they collect; share contracts occur when in lieu of a wage payment the agent holds onto a prespecified share of the taxes collected; fixed rent contracts are those in which the tax collector (farmer) agrees to pay a prespecified fixed sum to the government in return for the right to the entire tax proceeds. Moreover, since tax collection activities involve a number of distinguishable functions, such as the identification (of the taxable transaction), assessment, collection, enforcement and appeal, each one of which could be contracted for in a different way, mixtures of contracts are also possible. At present, however, wage contracts are so dominant in tax collection activities around the world that their use is frequently taken for granted. In order to examine the experience with these alternative contractual forms in tax collection activities, therefore, one must turn to history or to somewhat exotic" @default.
• W2465016721 created "2016-07-22" @default.
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• W2465016721 date "2016-01-01" @default.
• W2465016721 modified "2023-09-27" @default.
• W2465016721 title "Contractual Choice in Tax Collection Activities: Some Implications of the Experience with Tax Farming" @default.
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