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Corporate and personal income tax declarations
Goerke, Laszlo - 2006
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/10010267981
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Corporate and Personal Income Tax Declarations
Goerke, Laszlo - Institute for the Study of Labor (IZA) - 2006
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/10005566801
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Value-added Tax versus Social Security Contributions
Goerke, Laszlo - 1999
In order to alleviate unemployment it is often recommended to reduce social security contributions (SSC) and to compensate for the ensuing loss in revenues by a rise in the value-added tax (VAT). Assuming unemployment to be caused by efficiency wages, it is shown that a balanced-budget shift...
Persistent link: https://www.econbiz.de/10010262282
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Tax Audits as Scarecrows. Evidence from a Large-Scale Field Experiment
Bergolo, Marcelo; Ceni, Rodrigo; Cruces, Guillermo; … - 2019
consistent with an alternative model, risk-as-feelings, in which messages about audits generate fear and induce probability …
Persistent link: https://www.econbiz.de/10012059065
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The Unintended Consequences of Tax Code Complexity
Kastoryano, Stephen - 2025
This paper reveals how tax complexity, in the form of loopholes and assets overlapping different sections of tax returns, contributes to tax avoidance and evasion. Using administrative data from the Netherlands, it shows how an auditing announcement in 2005 triggered large increases in declared...
Persistent link: https://www.econbiz.de/10015338934
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Welfare Improving Tax Evasion
Canta, Chiara; Cremer, Helmuth; Gahvari, Firouz - 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/10012270161
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Taxes and Benefits: Two Distinct Options to Cheat on the State?
Halla, Martin; Schneider, Friedrich - Institute for the Study of Labor (IZA) - 2008
While there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud, has gained relatively modest attention in the economic literature. This paper seeks to fill this gap. We explore differences between benefit fraud and tax evasion due to...
Persistent link: https://www.econbiz.de/10005822596
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Circumstantial Risk: Impact of Future Tax Evasion and Labor Supply Opportunities on Risk Exposure
Doerrenberg, Philipp; Duncan, Denvil; Zeppenfeld, … - 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/10010333239
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The Elasticity of Taxable Income: A Meta-Regression Analysis
Neisser, Carina - 2018
The elasticities of taxable and broad income are key parameters in tax policy analysis. To examine the large variation in estimates found in the literature, I conduct a comprehensive meta-regression analysis using information from 51 studies containing 1,448 estimates. Heterogeneity in reported...
Persistent link: https://www.econbiz.de/10011984518
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Spillovers and Long-Run Effects of Messages on Tax Compliance: Experimental Evidence from Peru
Castro, Juan Francisco; Velásquez, Daniel; Beltrán, … - 2020
We carry out a randomized controlled trial to evaluate the effect of three different types of messages sent to taxpayers on their compliance with the rental income tax (direct effect) and the spillovers produced on payments related to the capital gains and the self-employment income taxes. One...
Persistent link: https://www.econbiz.de/10012497875