Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries (Policy Brief)

From:
Department for International Development
Published
1 January 2012
Document Type:
Briefing
Theme:
Economic Growth
Authors:
Saez, E., Kleven, H., Kreiner, C.

Abstract

Our paper sets out a simple model providing a micro-foundation for the success of third party reporting. In this model, the government is trying to extract tax revenue from individual income earners, who are employed and paid by firms.

Citation

Kleven, H.; Kreiner, C.; Saez, E. Why Can Modern Governments Tax So Much? An Agency Model of Firmsas Fiscal Intermediaries (Policy Brief). International Growth Centre (IGC), London, UK (2012) 2 pp.

Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries (Policy Brief)

Published 1 January 2012
Contents