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Lam looks at population and development in next 15 years in UN commission keynote address

Mitchell et al. find harsh family environments may magnify disadvantage via impact on 'genetic architecture'

Frey says Arizona's political paradoxes explained in part by demography

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NIH announces new policy for resubmissions (4/17/14)

2014 PAA Annual Meeting, May 1-3, Boston

PSC newsletter spring 2014 issue now available

Raghunathan appointed director of Survey Research Center

Next Brown Bag


PSC Brown Bags will return in the fall

How to Tax Family Firms

a PSC Research Project [ARCHIVE DISPLAY]

Investigator:   Joel Slemrod

We propose to study the special problems posed for taxation by family firms in four steps. First, we will construct a formal model of family firms, stressing their role in overcoming agency problems in a low-trust environment and facilitating tax evasion. Second, we will formalize the problems this business structure poses for tax enforcement and the ways that governments can effectively collect revenue in the presence of such business structures. Third, in the context of the model we will examine what would be the most effective enforcement and collection methods, which we suspect will go beyond traditional instruments such as tax audits and penalties to cover third-party reporting and remittance of revenue by government and large firms and involving the financial sector. Finally, we will outline (but not implement) an empirical project that will test the hypotheses generated by the theoretical modeling, including what data would need to be collected and how it will be analyzed.

Funding Period: 08/21/2009 to 12/31/2011

This PSC Archive record is displayed for historical reference.

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