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Circumstantial Risk : Impact of Future Tax Evasion and Labor Supply Opportunities on Risk Exposure

Doerrenberg, Philipp - 2014

This paper examines whether risk-taking in a lottery depends on the opportunity to respond to the lottery outcome …/or extra labor effort. We find strong evidence that ex-post access to labor opportunities reduces ex-ante risk willingness … while access to tax evasion has no effect on risk behavior. We discuss possible explanations for this result based on the …

Persistent link: https://www.econbiz.de/10013059678

Corporate and Personal Income Tax Declarations

Goerke, Laszlo - 2021

Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed. The theoretical analysis in this paper shows that a manager's decision...

Persistent link: https://www.econbiz.de/10013317501

Progressive Taxation and Tax Morale

Dörrenberg, Philipp - 2010

As the link between tax compliance and tax morale is found to be robust, finding the determinants of tax morale can help to understand and fight tax evasion. In this paper we analyze the effect of progressive taxation on tax morale in a cross-country approach which has not been investigated...

Persistent link: https://www.econbiz.de/10013134979

Welfare Improving Tax Evasion

Canta, Chiara - 2020

We study optimal income taxation in a framework where one's willingness to report his income truthfully is positively correlated with his type. We show that allowing low-productivity types to cheat leads to Pareto-superior outcomes as compared to deterring them, even if audits can be performed...

Persistent link: https://www.econbiz.de/10012828005

Information Frictions and Learning Dynamics : Evidence from Tax Avoidance in Ecuador

Bohne, Albrecht - 2018

We show how experience and dynamic learning processes reduce the obstacles to optimization imposed by information frictions when individuals newly enter the formal sector economy. Most importantly, we provide causal evidence on the exact mechanisms through which individuals learn about the...

Persistent link: https://www.econbiz.de/10012918220

Minimum Wage and Tax Evasion : Theory and Evidence

Tonin, Mirco - 2011

prediction of the theory …

Persistent link: https://www.econbiz.de/10013126132

The Fetters of the SIB : An Experimental Study in Burkina Faso

Rustiarini, Ni Wayan; Hadnes, Myriam; Nilgen, Marco; … - 2021

We conducted a field experiment in Burkina Faso to investigate the impact of sharing obligations within kin networks on entrepreneurial effort. The overall treatment effect we find is insignificant and goes in the opposite direction than previous literature suggests. Ex-post explorative analysis...

Persistent link: https://www.econbiz.de/10013243108

Tax Progressivity and Self-Employment Dynamics

Arulampalam, Wiji; Papini, Andrea - 2023

Analysis of the relationship between taxes and self-employment should account for the interplay between responses in self-employment and wage employment. To this end, we estimate a two-state multi-spell duration model which accounts for both observed and unobserved heterogeneity using a large...

Persistent link: https://www.econbiz.de/10014254510

What's the Risk from Competing? Competition Aversion and the Gender Wage Gap

Choe, Chung; Jung, Seeun; Oaxaca, Ronald L. - 2022

differences in risk aversion play no significant role in competitive (tournament) vs. piece-rate job choices and consequent gender … wage gaps. Subjects in the treatment experiments are sorted into relatively more and relatively less risk averse groupings …. Relatively less risk averse subjects are assigned to a risky job track involving a known constant probability of unemployment in …

Persistent link: https://www.econbiz.de/10014083888

Trade, Human Capital, and Income Risk

Deng, Liuchun; Krishna, Pravin; Senses, Mine Zeynep; … - 2022

In this paper, we empirically assess the causal relationship between trade and individual income risk and study the … from 1976 to 2012. Our estimates suggest substantial heterogeneity in labor income risk across workers in different entry … exports (per worker) are strongly and causally related to income risk: Imports increase risk and exports decrease risk, and …

Persistent link: https://www.econbiz.de/10014083961