This paper reviews recent economic research in tax compliance and enforcement. After briefly laying out the economics of tax evasion, it focuses on recent empirical contributions. It first discusses what methodologies and data have facilitated these contributions, and then presents critical summaries of what has been learned. It discusses a promising new development—the analysis of randomized controlled trials mostly delivered via letters from the tax authority—and then reviews recent research using various methods about the impact of the principal enforcement tax policy instruments: audits, information reporting, and remittance regimes. I also explore several understudied issues worthy of more research attention. The paper closes by outlining a normative framework based on the behavioral response elasticities now being credibly estimated that allow one to assess whether a given enforcement intervention is worth doing.

中文翻译：

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税务合规与执行

本文回顾了税收合规和执行方面的最新经济研究。在简要介绍了逃税的经济学原理之后，重点介绍了最近的经验贡献。首先讨论了哪些方法和数据促进了这些贡献，然后介绍了所学内容的关键摘要。它讨论了一个有希望的新进展-分析主要通过税务机关来信进行的随机对照试验-然后使用各种方法对最近的研究进行审查，以了解主要执行税收政策工具的影响：审计，信息报告和汇款制度。我还探讨了一些尚未得到充分研究的值得关注的问题。