Similar Search Results

Decentralized Deterrence, with an Application to Labor Tax Auditing

Di Porto, Edoardo; Persico, Nicola; Sahuguet, Nicolas - C.E.P.R. Discussion Papers - 2012

Deterrence of illegal activities is frequently carried out by many atomistic auditors (tax auditors, law enforcement agents, etc.). Not much is known either normatively about the best way to incentivize atomistic auditors, nor positively about what these incentives actually look like in real...

Persistent link: https://www.econbiz.de/10011083887

The Last Refuge of a Scoundrel? Patriotism and Tax Compliance

Konrad, Kai A.; Qari, Salmai - C.E.P.R. Discussion Papers - 2009

We study the effects of patriotism on tax compliance. If individuals feel a (random) patriotic warm glow from honest tax compliance, this has implications for optimal auditing and tax compliance. A higher expected warm glow reduces the government's optimal audit probability and yields higher tax...

Persistent link: https://www.econbiz.de/10005082541

Crime and Police Resources: The Street Crime Initiative

Machin, Steve; Marie, Olivier - C.E.P.R. Discussion Papers - 2005

In this paper we look at links between police resources and crime in a different way to the existing economics of crime … work. To do so we focus on a large-scale policy intervention - the Street Crime Initiative - that was introduced in England … and Wales in 2002. This allocated additional resources to some police force areas to combat street crime, whereas other …

Persistent link: https://www.econbiz.de/10005504533

Network Structure and Strategic Investments: An Experimental Analysis

Rosenkranz, Stephanie; Weitzel, Utz - C.E.P.R. Discussion Papers - 2008

in an experiment where actions are strategic substitutes. The game theoretic basis for our experiment is the model of …

Persistent link: https://www.econbiz.de/10005136539

Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico

Frías, Judith A; Kumler, Todd; Verhoogen, Eric A - C.E.P.R. Discussion Papers - 2013

Non-compliance of firms with tax regulations is a major constraint on state capacity in developing countries. We focus on an arguably under-appreciated dimension of non-compliance: under-reporting of wages by formal firms to evade payroll taxes. We develop a simple partial-equilibrium model of...

Persistent link: https://www.econbiz.de/10011083313

How would the design of an alternative minimum tax impact the effective corporate tax rate in Belgium?

Daxbek, Vincent; Estache, Antonio - C.E.P.R. Discussion Papers - 2013

The main purpose of this paper is to provide an assessment of the impact of the introduction of an alternative minimum tax (AMT) in Belgium with a focus on the impact on various distortions margins. In the process, we provide an up-to date account of the state of effective corporate taxation in...

Persistent link: https://www.econbiz.de/10011084174

Inequality, Tax Avoidance, and Financial Instability

Landier, Augustin; Plantin, Guillaume - C.E.P.R. Discussion Papers - 2011

We model the link between inequality and excessive risk taking. In the presence of increasing returns to tax avoidance, the middle class is willing to take non rewarded financial risk despite risk aversion. Electoral pressure may lead an incumbent politician to endorse this excessive risk taking...

Persistent link: https://www.econbiz.de/10009371468

Coordination and the fight against tax havens

Konrad, Kai A.; Stolper, Tim - C.E.P.R. Discussion Papers - 2015

The success or failure of the fight against tax havens is the outcome of a coordination game between a tax haven and its potential investors. Key determinants are the costly international pressure and the haven country's revenue pool. The latter is determined endogenously by the decisions of...

Persistent link: https://www.econbiz.de/10011213307

Measuring the Shadow Economy: Endogenous Switching Regression with Unobserved Separation

Filer, Randall K; Hanousek, Jan; Lichard, Tomáš - C.E.P.R. Discussion Papers - 2015

We develop an estimator of unreported income that relies on much more flexible identifying assumptions than those underlying previous estimators of the shadow economy using household-level data. Assuming only that evading households have a higher consumption-income gap than non-evaders in...

Persistent link: https://www.econbiz.de/10011196034

Norms, Enforcement, and Tax Evasion

Besley, Timothy J.; Jensen, Anders; Persson, Torsten - C.E.P.R. Discussion Papers - 2015

This paper studies individual and social motives in tax evasion. We build a simple dynamic model that incorporates these motives and their interaction. The social motives underpin the role of norms and is the source of the dynamics that we study. Our empirical analysis exploits the adoption in...

Persistent link: https://www.econbiz.de/10011145415