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Do US Firms Pay Less Tax than Their European Peers? On Firm Characteristics, Profit Shifting Opportunities, and Tax Legislation as Determinants of Tax Differentials

Overesch, Michael - 2018

Using pairs of similar US and European firms listed on the S&P500 or StoxxEurope600, we examine effective tax differentials between US multinational corporations (MNCs) and their European peers. We show that statutory tax rates and profit shifting opportunities are important determinants of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012918059

Voluntary Disclosure Schemes for Offshore Tax Evasion : An Analysis

Gould, Matthew - 2016

In recent years tax authorities worldwide have implemented voluntary disclosure schemes to recover tax on offshore investments. Such Schemes are characterized by the acquisition of non-audit information on offshore holdings, and a subsequent opportunity for affected taxpayers to make a voluntary...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012996861

Tax Evasion in a Cournot Oligopoly with Endogenous Entry

Goerke, Laszlo - 2017

If an additional competitor reduces output per firm in a homogenous Cournot-oligopoly, market entry will be excessive. Taxes can correct the so-called business stealing externality. We investigate how evading a tax on operating profits affects the excessive entry prediction. Tax evasion raises...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012964693

Tax Evasion on a Social Network

Gamannossi degl’Innocenti, Duccio - 2018

We relate tax evasion behavior to a substantial literature on self and social comparison in judgements. Tax payers engage in tax evasion as a means to boost their expected consumption relative to others in their “local” social network, and relative to past consumption. The unique Nash...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012915084

Does Tax Evasion Affect Economic Crime?

Argentiero, Amedeo - 2018

This paper examines the impact of tax evasion on criminal activities in Italy. Specifically, we consider three types of crime that are related to economic determinants: property crimes (including robbery, theft and car theft), fraud and usury. We estimate a dynamic panel using annual data from...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012918998

Credit Channel and Business Cycle : The Role of Tax Evasion

Chiarini, Bruno - 2018

This paper examines the role of tax evasion in explaining the business cycle in a DSGE model with a financial accelerator. For this purpose, we assume that financially constrained agents are tax evaders, taking advantage of an additional margin of flexibility in coping with adverse shocks. In...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012910934

Rank Dependent Utility, Tax Evasion and Labor Supply

Eide, Erling - 2010

payers act according to some non-expected utility theory, and (2) Individual ethical norms and social stigma induce people … subjective probabilities of being penalised according to the rank dependent utility theory, and (2) Tax payers' beliefs about … utility theory. The model explains data 53% better than pure random choices and predicts hours worked in the regular economy …

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013136684

A Journey from a Corruption Port to a Tax Haven

Hebous, Shafik - 2011

We sketch a model according to which tax havens attract corporate income generated in corrupted countries. In our framework, tax havens have two opposite effects on welfare. First, tax havens' services have a positive effect on welfare through encouraging investment by firms fearing...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013119115

Relative Consumption and Tax Evasion

Goerke, Laszlo - 2013

Relative consumption effects or status concerns that feature jealousy (in the sense of Dupor and Liu, AER 2003) boost consumption expenditure. If consumption is financed by labour income, such status considerations increase labour supply and, hence, the tax base. A higher taxable income, in...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013087722

Unobserved Tax Avoidance and the Tax Elasticity of FDI

Egger, Peter - 2014

This paper investigates the tax responsiveness of multinational firms' investment decisions in foreign countries, distinguishing firms that are able to avoid taxes (avoiders) from those that are not (non-avoiders). From a theoretical point of view, the tax responsiveness of firms crucially...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013048888