Taxing the Creator Economy

Our data covers the entire population of sole proprietorship taxpayers in seven regions, followed over seven fiscal years. We first document that tax evasion is ... Life settlement providers are required to file an annual report (Annual SIU Report) with the Department describing their experience, performance, and cost ... Mar 21, 2025 ... General Information · to enhance compliance with tax laws that require reporting of foreign-source income · to increase taxpayers' awareness of ... The SUTS System is a one-stop portal that allows taxpayers to do all manner of tasks related to collecting and remitting sales and use tax in an easy, ... International tax evasion and aggressive tax avoidance constitute a major ... helps to bridge informational asymmetry between taxpayers and tax authorities. Sep 28, 2015 ... Sandmo (1972): “Income tax evasion: A theoretical analysis,”. Journal of Public Economics, 1(3), 323–338. Almunia, M., and D. Lopez-Rodriguez ... Aug 29, 2017 ... What happens when a government introduces tax enforcement based on third-party information? To shed light on this question, we analysed the ... May 2, 2023 ... ... tax evasion. As a result, Congress, Treasury, and the IRS have collectively exercised their statutory and regulatory might to obtain ... Oct 5, 2024 ... In response to the automatic exchange of bank information, tax evaders may repatriate previously undeclared offshore wealth, they may start to ... Jun 15, 2022 ... • Negligence penalty: 20% of the additional tax. • Fraud penalty: 75% of the additional tax due to fraud. • In rare cases, the IRS can press ...