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Voluntary Disclosure of Evaded Taxes -- Increasing Revenues, or Increasing Incentives to Evade?

Langenmayr, Dominika - 2015

Many countries apply lower fines to tax evading individuals when they voluntarily disclose the tax evasion they committed. I model such voluntary disclosure mechanisms theoretically and show that while such mechanisms increase the incentive to evade taxes, they nevertheless increase tax revenues...

Persistent link: https://www.econbiz.de/10013022493

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://www.econbiz.de/10012915084

Old George Orwell Got It Backward : Some Thoughts on Behavioral Tax Economics

Slemrod, Joel - 2009

It is entirely appropriate that the study of public finance take seriously "behavioral" inconsistencies with traditional models of individual and collective decision-making. This raises the question of whether the state should play a role in protecting individuals from themselves, and whether...

Persistent link: https://www.econbiz.de/10013156227

Political Alignment, Attitudes Toward Government and Tax Evasion

Cullen, Julie Berry - 2018

We ask whether attitudes toward government play a causal role in the evasion of U.S. personal income taxes. We first use individual-level survey data to demonstrate a link between sharing the party of the president and trust in the administration generally and opinions on taxation and spending...

Persistent link: https://www.econbiz.de/10012921202

Contributive Pensions and Imperfect Tax Compliance : A Political Economy Model

Leroux, M.‐L. - 2018

This paper sheds light on the role of public institutions as a way to reduce tax evasion through a close link between payroll taxation and pension benefits. We use a political economy model in which agents have the possibility to hide part of their earnings in order to avoid taxation. Taxation...

Persistent link: https://www.econbiz.de/10012936565

VAT Notches

Liu, Li - 2015

taxable income to an indirect tax setting. We bring the theory to the data, using linked administrative VAT and corporation … tax records in the UK from 2004-2009. Consistently with the theory, voluntary registration is positively related to the … transactions, again consistently with the theory. We provide an estimate of the elasticity of the VAT tax base in the range of 0 …

Persistent link: https://www.econbiz.de/10013021432

Collusive Tax Evasion and Social Norms

Abraham, Martin A. - 2015

Although collusive tax evasion by buyers and sellers of commodities and also by employers and employees is widespread all over the world, it has rarely been analyzed in the tax evasion literature. To fill this gap and to compare collusive tax evasion with independent tax evasion, this paper...

Persistent link: https://www.econbiz.de/10013028921

Commitment to Pay Taxes : A Field Experiment on the Importance of Promise

Koessler, Ann-Kathrin - 2016

The ability of a tax authority to successfully collect taxes depends critically on both its relationship with the taxpayers and how strongly these taxpayers are committed to contributing to the common good. We present evidence on a new non-intrusive approach aimed at fostering the commitment to...

Persistent link: https://www.econbiz.de/10012977255

Shadow Economies and Corruption All Over the World : What Do We Really Know?

Schneider, Friedrich - 2021

Estimations of the size and development of the shadow economy for 145 countries, including developing, transition and highly developed OECD economies over the period 1999 to 2003 are presented. The average size of the shadow economy (as a percent of "official" GDP) in 2002/03 in 96 developing...

Persistent link: https://www.econbiz.de/10013317397

Marginal Deadweight Loss When the Income Tax is Nonlinear

Blomquist, Soren - 2010

Almost all theoretical work on how to calculate the marginal deadweight loss has been done for linear taxes and for variations in linear budget constraints. This is quite surprising since most income tax systems are nonlinear, generating nonlinear budget constraints. Instead of developing the...

Persistent link: https://www.econbiz.de/10013143343