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Bailey and Danziger's War on Poverty book reviewed in NY Review of Books

Bloomberg cites MTF data in story on CDC's anti-smoking ads for e-cigarettes

Bound says notion that foreign college students are displacing U.S. students "isn't right"

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U-M ranked #1 in Sociology of Population by USN&WR's "Best Graduate Schools"

PAA 2015 Annual Meeting: Preliminary program and list of UM participants

ISR addition wins LEED Gold Certification

PSC Fall 2014 Newsletter now available

Next Brown Bag

Mon, April 6
Jinkook Lee, Wellbeing of the Elderly in East Asia

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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