Friday, April 4, 3:00 p.m.
Center for Social Complexity Suite
Research Hall, Third Floor

TITLE: Models of Tax Evasion and Taxpayer Compliance

Kim Bloomquist
CSS PhD Alum

ABSTRACT: Benjamin Franklin has been quoted as saying " this world nothing can be said to be certain, except death and taxes". However, as it turns out, Ben was partly wrong about taxes, at least for some people and firms. The fall 2014 course, Models of Tax Evasion and Taxpayer Compliance (CSS 739 section 002), will explore various economic, behavioral, and computational models of tax evasion, the determinants of taxpayer compliance behavior, the methods used by the Internal Revenue Service (IRS) and other tax agencies around the world to measure tax noncompliance, and the measures tax agencies are taking to increase voluntary compliance. This course should be of interest to students with backgrounds or research interests in public economics/administration and applied computational economics.