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Taxes, frictions and asset shifting - when Swedes disinherited themselves
Escobar, Sebastian; Ohlsson, Henry; Selin, Håkan - 2019
We study tax-driven intergenerational asset shifting using a salient tax discontinuity and rich data on both donors and recipients. When the Swedish inheritance tax was in place, heirs could lower their inheritance tax bills by passing on part of the inheritance to their children. We present...
Persistent link: https://www.econbiz.de/10011989898
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Behavioral responses to wealth taxation : evidence from a Norwegian reform
Iacono, Roberto; Smedsvik, Bård - 2024
How do wealthy individuals respond to wealth tax reforms? We analyse behavioral responses to intensive margin variation in wealth tax rates, estimating the causal effects of an unprecedented municipal wealth tax reform in Norway. We leverage variation from the single-period municipal reform...
Persistent link: https://www.econbiz.de/10015065249
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Behavioral responses to inheritance and gift taxation : evidence from Germany
Glogowsky, Ulrich - 2020
The desirability of inheritance and gift taxes depends on individuals’ tax responsiveness. This paper demonstrates how strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines administrative data with cross-bracket tax variation: a...
Persistent link: https://www.econbiz.de/10012299807
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Will destination-based taxes be fully exploited when available? : an application to the U.S. commodity tax system
Agrawal, David R.; Mardan, Mohammed - 2018
We develop a tax competition model that allows for the setting of both an origin-based and a destination-based commodity tax rate in the presence of avoidance and evasion. In the presence of evasion, jurisdictions will give cross-border shoppers tax preferential treatment, thus not fully...
Persistent link: https://www.econbiz.de/10011933901
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Behavioral responses to inheritance and gift taxation : evidence from Germany
Glogowsky, Ulrich - 2020 - First version: August 2015
The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines administrative data with cross-bracket tax variation: a...
Persistent link: https://www.econbiz.de/10012308486
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Pragmatic Policies to Tackle VAT Fraud in the European Union
Borselli, Fabrizio - 2020
organized VAT fraud. Whilst the tax authorities are fighting hard to stop this phenomenon, fraud has become an established … industry. In this article, the author analyses several measures to tackle VAT fraud …
Persistent link: https://www.econbiz.de/10014174267
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The Paradox of Preparer Fraud
Wallwork, Adam - 2016
on federal income taxation. Mr. Wallwork provides a novel look at the Tax Court's doctrine of preparer fraud, which … policy actually increases fraud in the name of preventing it …
Persistent link: https://www.econbiz.de/10012986892
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Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy
Heinemann, Marwin; Stiller, Wojciech - 2023
evasion. We analyze the impact of the widely introduced e-invoicing in Italy on cross-border value-added tax fraud. As a proxy … for this tax fraud, we make use of the discrepancy in trade data that is double-reported in both the importing and … remaining countries of the European Union. Our results suggest a significant decline in cross-border fraud in response to the …
Persistent link: https://www.econbiz.de/10013494203
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The individual taxpayer utility function with tax optimization and fiscal fraud environment
Pankiewicz, Paweł - In: E-Finanse : finansowy kwartalnik internetowy 7 (2011) 3, pp. 52-58
) possibility of fiscal fraud in particular tax evasion, as the alternative method of reducing tax due, which has no direct …
Persistent link: https://www.econbiz.de/10009511475
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Digitalization and Cross-Border Tax Fraud : Evidence from E-Invoicing in Italy
Heinemann, Marwin; Stiller, Wojciech - 2023
evasion. We analyze the impact of the widely introduced e-invoicing in Italy on cross-border value-added tax fraud. As a proxy … for this tax fraud, we make use of the discrepancy in trade data that is double-reported in both the importing and … remaining countries of the European Union. Our results suggest a significant decline in cross-border fraud in response to the …
Persistent link: https://www.econbiz.de/10014262741