Tax compliance has been studied in economics by analysing the individual decision of a representative person between … paying and evading taxes. A neglected aspect of tax compliance is the interaction of taxpayers and tax authorities. The … participation rights are developed, the more important this contract is, and the higher tax morale is. In this paper, empirical …

prescribed by official rules. Deviant declarations are more at risk of tax evasion, yet less likely to be deemed fraudulent by … the approach, but also triggered a novel manifestation of manipulation that rejuvenated systemic corruption. Tax revenue …

impact of similar tax incentives in the U.S. and U.K. found in recent studies, we document that AD was ineffective in … stimulating Chinese firms' investment. Further, using confidential corporate tax returns from a large province, we find that firms … taxable positions and tax sophistication. Moreover, resources of local tax authorities help improve awareness of the policy …

With (automatic) exchange of tax information among countries now common, tax evaders have had to find new ways to hide … probability that their tax evasion is detected through information exchange. Using data on cross-border bank deposits, we find … that deposits in tax havens increase after a country starts offering a citizenship-by-investment program, providing …

states' performance and overall decentralization are viewed somewhat differently. With regard to tax administration …

This paper analyzes corporate tax-related policies and the difference between them in developed and developing … countries. I show that the relationship between financial development and corporate income tax rates as well as the tax … weakest administrative structures. However, this observation can be explained under the premise that the tax administration …

Using panel data on the full population of corporate tax returns from Armenia, we study behavioral responses of firms … response to the VAT registration threshold notch. Exploiting tax audits, we provide evidence suggesting that income under …

The Norwegian Tax Administration operated multi-year random audits of personal income tax returns. We exploit this … exceptional randomized setup to estimate the effects of tax audits on future compliance explicitly distinguishing between dynamic … complements tax audits. …

In 2008 and 2014, the South African Revenue Service (SARS) did snapshot synchronizations of its business tax registry … register with SARS for business tax purposes. We analyse these interventions drawing on SARS's business tax registry and the … population of business tax returns between 2009 and 2014. Several findings emerge. First, in both years, the comparisons resulted …