Similar Search Results

Collection dilemmas and performance measures of the value-added tax in Germany and Poland

Hybka, Małgorzata Magdalena - In: International Journal of Management and Economics 54 (2018) 2, pp. 110-121

In the European Union Member States, value-added tax (VAT) is undergoing a continuous process of harmonization, which was initiated in the 1960s by the introduction of the First and Second Council Directives and which resulted in the implementation of the common tax assessment base. Currently,...

Persistent link: https://www.econbiz.de/10015192079

The end of Londongrad? The impact of beneficial ownership transparency on offshore investment in UK property

Collin, Matthew; Hollenbach, Florian M.; Szakonyi, David - 2023

The United Kingdom's (UK) property markets are thought to be a common destination for corrupt and criminal assets and money laundering, with investment often through offshore shell companies. Following the Russian invasion of Ukraine in 2022, we study the impact of the introduction of a policy...

Persistent link: https://www.econbiz.de/10014477613

The design and revenue impact of a tax receipts lottery: A lab experiment in Tanzania

Chimilila, Cyril; Ruhinduka, Remidius; Leyaro, Vincent - 2023

Most sub-Saharan African countries are characterized by low tax compliance and low tax productivity. This study tests the effects of a tax lottery under alternative reward designs on compliance as an alternative policy option for addressing the problem of low tax receipts in Tanzania. The lab...

Persistent link: https://www.econbiz.de/10014480380

Fiscal equalization as a driver of tax increases: empirical evidence from Germany

Buettner, Thiess; Krause, Manuela - In: International Tax and Public Finance 28 (2020) 1, pp. 90-112

This paper exploits the devolution of taxing powers in the German federation to study the effects of fiscal equalization on subnational governments’ tax policy. Based on an analysis of the system of fiscal equalization transfers, we argue that the redistribution of revenues provides incentives...

Persistent link: https://www.econbiz.de/10014504431

Ownership Efficiency and Tax Advantages: The Case of Private Equity Buyouts

Norbäck, Pehr-Johan; Persson, Lars; Tåg, Joacim - 2010

Commentators on the private equity industry often claim that favorable tax treatment gives private equity firms advantages in the market for corporate control. But we show that tax advantages do not affect the equilibrium ownership of corporate assets when acquisition costs are fully deductible...

Persistent link: https://www.econbiz.de/10010320344

The effect of tax risk on audit report delay: Empirical evidence from Indonesia

Suwardi, Eko; Saragih, Arfah Habib - In: Cogent Business & Management 10 (2023) 1, pp. 1-19

Tax risk has the potential to have far-reaching economic consequences, including the effect on late audit reports. This study aims to empirically investigate the effect of tax risk on audit report lag. This study took a quantitative approach. Companies listed on the Indonesia Stock Exchange...

Persistent link: https://www.econbiz.de/10014527701

Identifying Tax Compliance from Changes in Enforcement: Theory and Empirics

Bibler, Andrew; Grigolon, Laura; Teltser, Keith F.; … - 2024

Governments increasingly use changes in tax rules to combat evasion. We develop a general approach to point-identify tax compliance along with supply and demand elasticities; identification requires data on prices and quantities before and after changes in tax enforcement and a demand or supply...

Persistent link: https://www.econbiz.de/10014534385

Coordinated tax-tariff reforms, informality, and welfare distribution

Ligthart, Jenny E.; van der Meijden, Gerard C. - 2010

The paper studies the revenue, efficiency, and distributional implications of a simple strategy of offsetting tariff reductions with increases in destination-based consumption taxes so as to leave consumer prices unchanged. We employ a dynamic micro-founded macroeconomic model of a small open...

Persistent link: https://www.econbiz.de/10010275699

Who Participates in Tax Avoidance?

Alstadsæter, Annette; Jacob, Martin - 2013

This paper analyzes the sources of heterogeneity in legal tax avoidance strategies across individuals. Three conditions … are required for a taxpayer to participate in tax avoidance: incentive, access, and awareness. Using rich Swedish … explaining participation in legal tax avoidance substantially differ from those explaining participation in illegal tax evasion. …

Persistent link: https://www.econbiz.de/10010293978

Taxes and Benefits: Two Distinct Options to Cheat on the State?

Halla, Martin; Schneider, Friedrich G. - 2005

Economists have studied many aspects of tax evasion. The vast literature has concentrated on the individual taxpayer’s decision on avoiding taxes by underreporting income. However no comprehensive investigation of the individual taxpayer’s decision on claiming unjustified subsidies (e. g. by...

Persistent link: https://www.econbiz.de/10010294580