Similar Search Results

Economic and Political Determinants of Tax Amnesties in the U.S. States

Borgne, Eric Le - International Monetary Fund (IMF) - 2006

This paper revisits earlier studies on the determinants of tax amnesties. The novel findings are (i) amnesties are more likely to be declared during fiscal stress periods, and (ii) political factors significantly affect the introduction and timing of amnesties. In particular, the paper...

Persistent link: https://www.econbiz.de/10005769005

São tomé and Príncipe; Domestic Tax System and Tax Revenue Potential

Farhan, Nisreen H. - International Monetary Fund (IMF) - 2009

São Tomé and Príncipe is very open and highly depends on imports resulting in high indirect tax revenue. At the same time, the production and export base are very narrow, leaving the authorities with a small domestic tax base. For these reasons, the country compares unfavorably with...

Persistent link: https://www.econbiz.de/10008559264

Is Forgiveness Divine? A Cross-Culture Comparison of Tax Amnesties

Torgler, Benno; Schaltegger, Christoph A.; Schaffner, Markus - In: Swiss Journal of Economics and Statistics (SJES) 139 (2003) III, pp. 375-396

Tax compliance literature lacks empirical evidence regarding the effects of a tax amnesty on tax compliance. To measure the long run effects of an amnesty on compliance, experiments in Switzerland and Costa Rica were conducted. The results suggest that tax compliance raises significantly when...

Persistent link: https://www.econbiz.de/10005581026

Tax Amnesties and Political Participation

Torgler, Benno; Schaltegger, Christoph A. - In: Public Finance Review 33 (2005) 3, pp. 403-431

In many countries, thinking about a (new) tax amnesty is currently in vogue. However, international experience shows that the financial success of such a tax amnesty is not guaranteed, in part because it is thought that tax amnesties may over time undermine tax compliance. This article conducts...

Persistent link: https://www.econbiz.de/10011135515

The Effects of Behavioral Economics on Tax Amnesty

Nar, Mehmet - In: International Journal of Economics and Financial Issues 5 (2015) 2, pp. 580-589

Evaluating the economic behaviors in terms of psychology was considered as irrational at the beginning and this situation was rejected by also many economists. However, these approaches have been exposed to heavy criticism in recent years. Especially while explaining economic behaviors, the idea...

Persistent link: https://www.econbiz.de/10011268810

Is a tax amnesty a good fiscal policy? a review of state experience in the usa

Luitel, Hari S.; Mahar, Gerry J. - In: Economics Bulletin 33 (2013) 1, pp. 7-7

During and immediately after the recessions of 2001 and 2007-2009, tax amnesties in the American states rebounded in popularity. Is tax amnesty a good fiscal policy? To address this question, we review the experience of US state tax amnesty between 1982 and 2012 and identify the literature that...

Persistent link: https://www.econbiz.de/10010629800

SMEs and the tax system: What is so different about them?

Jousten, Alain - In: CESifo Forum 8 (2007) 2, pp. 14-20

Persistent link: https://www.econbiz.de/10004998639

Tax Compliance by Trust and Power of Authorities

Muehlbacher, Stephan; Kirchler, Erich - In: International Economic Journal 24 (2010) 4, pp. 607-610

distinguishes two forms of compliance. Whereas voluntary compliance is driven by trust in tax authorities, enforced compliance … depends on the power of authorities. It is assumed, however, that the interplay of trust and power is crucial for both forms …

Persistent link: https://www.econbiz.de/10008800672

Tax policy and the news: An empirical analysis of taxpayers’ perceptions of tax-related media coverage and its impact on tax compliance

Kasper, Matthias; Kogler, Christoph; Kirchler, Erich - In: Journal of Behavioral and Experimental Economics … 54 (2015) C, pp. 58-63

Using a survey-based experiment, this paper examines how tax authorities’ attributes of trust and power, when featured … effects on indicated trust, perceived power of tax authorities, and intended tax compliance. Moreover, we observe a strong … positive effect of participants’ education on indicated trust. …

Persistent link: https://www.econbiz.de/10011220528

Voluntary versus enforced tax compliance: empirical evidence for the “slippery slope” framework

Muehlbacher, Stephan; Kirchler, Erich; Schwarzenberger, … - In: European Journal of Law and Economics 32 (2011) 1, pp. 89-97

Persistent link: https://www.econbiz.de/10009327269