Taxation is a phenomenon as old as the state itself. So is tax evasion. Throughout its history, noncompliance with the fiscal burden imposed by the government has taken many forms and meanings. In most cases, evasion is a crime and a policy issue. In some, it is also a consequential political act, from the Boston Tea Party initiating the American Revolution to the Poll Tax Riots marking the end of the Thatcher era in 1990 UK. In all instances, noncompliance concerns the heart of the social contract between citizens and the state, underpinning the functioning of most modern societies. This course adopts a comparative and international political economy approach to tax noncompliance and enforcement. In the first part, we will explore the issue of tax evasion from a fundamental economic and policy perspective. Why do taxpayers decide to shirk? How do tax authorities curtail noncompliance? In the second part, we will analyze the political dimension of tax evasion. What are the political causes and consequences of tax fraud? Under what conditions do governments increase enforcement? Answering these questions, the class will consider different levels of governance - national, subnational, and international - as well as different settings - post-industrial capitalist societies, low-income countries, and war-ridden contexts.
5 units · Letter or Credit/No Credit
Taxation is a phenomenon as old as the state itself. So is tax evasion. Throughout its history, noncompliance with the fiscal burden imposed by the government has taken many forms and meanings. In most cases, evasion is a crime and a policy issue. In some, it is also a consequential political act, from the Boston Tea Party initiating the American Revolution to the Poll Tax Riots marking the end of the Thatcher era in 1990 UK. In all instances, noncompliance concerns the heart of the social contract between citizens and the state, underpinning the functioning of most modern societies. This course adopts a comparative and international political economy approach to tax noncompliance and enforcement. In the first part, we will explore the issue of tax evasion from a fundamental economic and policy perspective. Why do taxpayers decide to shirk? How do tax authorities curtail noncompliance? In the second part, we will analyze the political dimension of tax evasion. What are the political causes and consequences of tax fraud? Under what conditions do governments increase enforcement? Answering these questions, the class will consider different levels of governance - national, subnational, and international - as well as different settings - post-industrial capitalist societies, low-income countries, and war-ridden contexts.
Offered in Spring 2027 at Stanford University.