Search Results - subject:"tax evasion"

Estimating shadow economy and tax evasion by considering the variables of government financial discipline and behavioral factors in Iran’s economy

Motallebi, Masoumeh; Alizadeh, Mohammad; Dizaji, Sajjad … - In: Iranian economic review : journal of University of Tehran 24 (2020) 2, pp. 515-544

Persistent link: https://www.econbiz.de/10012220876

Avoiding taxes : banks' use of internal debt

Reiter, Franz; Langenmayr, Dominika; Holtmann, Svea - 2020

This paper investigates how multinational banks use internal debt to shift profits to low-taxed affiliates. Using regulatory data on multinational banks headquartered in Germany, we show that banks use this tax avoidance channel more aggressively than non-financial multinationals do. We find...

Persistent link: https://www.econbiz.de/10012225694

Do multinational firms use tax havens to the detriment of other countries?

Dharmapala, Dhammika - 2020

The use of tax havens by multinational corporations (MNCs) has attracted increasing attention and scrutiny in recent years. This paper provides an exposition of the academic literature on this topic. It begins with an overview of the basic facts regarding MNCs’ use of havens, which are...

Persistent link: https://www.econbiz.de/10012213120

Information sharing, bank penetration and tax evasion in emerging markets

Duc Hong Vo; Nguyen, Ha Minh; Tan Manh Vo; McAleer, Michael - In: Risks : open access journal 8 (2020) 2/38, pp. 1-16

Tax evasion, which is typically considered an illegal activity, is a critical problem and is considered a barrier to … to evade taxes. Measuring tax evasion is problematic due to data requirements and inadequacies. Few tax evasion indices … to develop a new tax evasion index (TEI) using the most substantial and recent data from the standardized World Bank …

Persistent link: https://www.econbiz.de/10012204448

Tax evasion, labor market effects, and income distribution : market adjustments to tax evasion alter factor and product prices, which in turn determine the true impact and benefici...

Alm, James; Kasper, Matthias - 2020

How does tax evasion affect the distribution of income? In the standard analysis of tax evasion, all the benefits are … assumed to accrue to tax evaders. However, tax evasion has other impacts that determine its true effects. As factors of …

Persistent link: https://www.econbiz.de/10012169863

How do taxpayers respond to public disclosure and social recognition programs? : evidence from Pakistan

Slemrod, Joel; Ur Rehman, Obeid; Waseem, Mazhar - 2020

We examine two Pakistani programs to see if the public disclosure of tax information and social recognition of top taxpayers promote tax compliance. Pakistan began revealing income tax paid by every taxpayer in the country from 2012. Simultaneously, another program began recognizing and...

Persistent link: https://www.econbiz.de/10012174832