http://healthcare-economist.com/2006/08/31/privatizing-tax-collection/ An unbiased look at today's health care issues Thu, 20 Nov 2008 10:44:03 +0000 http://wordpress.org/?v=2.6.3 http://healthcare-economist.com/2006/08/31/privatizing-tax-collection/#comment-569 Healthcare Economist · Tax Collection in History Wed, 06 Sep 2006 03:59:51 +0000 http://healthcare-economist.com/2006/08/31/privatizing-tax-collection/#comment-569 [...] On Thursday I mentioned the Treasury Department’s plan to turn over some of the collection of deliquent taxes to private companies.  In most modern societies of the Western world, tax collectors are salaried employees of the state.  This was not always the case.  A 2006 paper by Cosgel and Miceli aim to create a model as to why governments choose the tax collection systems they do.  They also examine the tax collection methods of the Ottoman empire to help support their thesis.  The authors claim that the agency relationship between the government and the tax collectors is the determining factor as to which system is chosen.  The three competing methods are 1) share contract, 2) rent contract and 3) wage contract.  I will discuss each in detail below. [...] [...] On Thursday I mentioned the Treasury Department’s plan to turn over some of the collection of deliquent taxes to private companies.  In most modern societies of the Western world, tax collectors are salaried employees of the state.  This was not always the case.  A 2006 paper by Cosgel and Miceli aim to create a model as to why governments choose the tax collection systems they do.  They also examine the tax collection methods of the Ottoman empire to help support their thesis.  The authors claim that the agency relationship between the government and the tax collectors is the determining factor as to which system is chosen.  The three competing methods are 1) share contract, 2) rent contract and 3) wage contract.  I will discuss each in detail below. [...]

]]>