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Frey and colleagues outline 10 trends showing scale of America's demographic transitions

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Prescott and colleagues find incidence of noncompetes in U.S. labor force varies by job, state, worker education

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Call for Proposals: Small Grants for Research Using PSID Data. Due March 2, 2015

PSC Fall 2014 Newsletter now available

Martha Bailey and Nicolas Duquette win Cole Prize for article on War on Poverty

Next Brown Bag

Mon, March 9
Luigi Pistaferri, Consumption Inequality and Family Labor Supply

Does it matter who writes the check to the government? The economics of tax remittance

Archived Abstract of Former PSC Researcher

Slemrod, Joel. 2008. "Does it matter who writes the check to the government? The economics of tax remittance." National Tax Journal, 61(2): 251-275.

This paper argues that who remits tax may be an important aspect of implementing a tax system, in spite of standard economic analysis that maintains that which side of a taxed market remits is completely irrelevant. The irrelevance proposition does not apply in the presence of avoidance and evasion (i.e., in all real tax systems) because the total resource costs of administering a given effective tax structure may vary depending on the remittance system and because the opportunities for avoidance and evasion and the technology of enforcement affect the incentive to demand and supply the taxed activity.

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