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The last refuge of a scoundrel? : patriotism and tax compliance

Konrad, Kai A.; Qari, Salmai - 2009

We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of … estimation to tackle the possible endogeneity of patriotism. On the aggregate level, we provide evidence for a negative … correlation between average patriotic warm glow and the size of the shadow economy across several countries. -- Patriotism ; tax …

Persistent link: https://www.econbiz.de/10003831245

The Last Refuge of a Scoundrel? Patriotism and Tax Compliance

Konrad, Kai A. - 2009

Persistent link: https://www.econbiz.de/10012763928

The Fiscal Till and Other Novel Ways to Prevent Tax Evasion : Any Relevance for Improving Tax Compliance in New Zealand?

Smith, Andrew M. C. - 2015

The cash economy and associated tax evasion is an on-going issue for most tax administrators. Tax evasion reduces national tax revenue, shifts the tax burden on to other taxpayers such as salary/wage earners and undermines confidence in the tax system affecting voluntary compliance as well as...

Persistent link: https://www.econbiz.de/10013027525

Tackling the illegal practice of under-reporting employees' wages : lessons from the Republic of Macedonia

Williams, Colin C.; Bezeredi, Slavko - In: UTMS journal of economics / University of Tourism and … 8 (2017) 3, pp. 243-258

Recently, there has been growing recognition that some formal employees receive from their formal employers two wages, namely an official declared wage plus an additional undeclared (envelope) wage, which reduces the tax and social contributions paid to the authorities. The aim of this paper is...

Persistent link: https://www.econbiz.de/10011781328

Explaining and tackling the informal economy: an evaluation of competing perspectives

Williams, Colin C. - In: Open economics 2 (2019) 1, pp. 63-75

This paper provides an evidence-based evaluation of the competing ways of explaining and tackling the informal economy. Conventionally, participants have been viewed as rational economic actors who engage in the informal economy when the benefits outweigh the costs, and thus participation is...

Persistent link: https://www.econbiz.de/10012589274

Enforcement as Substance in Tax Compliance

Lederman, Leandra; Sichelman, Ted M. - 2013

It is well known that the government’s complete failure to enforce a law can nullify that law. But what are the effects of partial enforcement? This Article shows that imperfect enforcement can alter the de facto content of the written law in predictable and beneficial ways. Specifically, in...

Persistent link: https://www.econbiz.de/10014158272

Do Audits Matter? : A Parallax Theory of the Relation between Tax Enforcement and Underreporting

Manhire, Jack - 2015

Do audits affect individual tax compliance? This question is not new and multiple answers have been attempted over the past four decades. Those who have made such attempts have suffered from the impediment of an inability to test their theories against known, or even approximated, rates of...

Persistent link: https://www.econbiz.de/10014140642

Nudging taxpayer registration? : field experimental evidence on backfiring incentives

Eguino, Huáscar; Roman, Soraya; Schächtele, Simeon - 2020

Governments in Latin America raise little revenue from property taxation, despite arguments for its efficiency and equity. Adequate registry information would support consistent collection, but registries are costly to establish and maintain. Compared to tax collection, field experimental...

Persistent link: https://www.econbiz.de/10012587563

Are your tax problems an opportunity not to pay taxes? : evidence from a randomized survey experiment

Blesse, Sebastian - 2021

Taxpayers often view tax rules and filing processes as complicated. In this paper I study whether the perceived tax uncertainty among peers leads to a reduction of voluntary tax compliance. I find strong supportive evidence for this hypothesis using a survey experiment for a large representative...

Persistent link: https://www.econbiz.de/10012510337

Tackling undeclared work in the European Union : an evaluation of government policy approaches

Williams, Colin C. - In: UTMS journal of economics / University of Tourism and … 10 (2019) 2, pp. 135-147

In recent years, it has been increasingly recognised that governments seeking to tackle undeclared work effectively should adopt a holistic approach. This seeks to coordinate strategy across the fields of labour, tax and social security law, and to use the full range of policy measures...

Persistent link: https://www.econbiz.de/10012178718