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Mill, Wladislaw; Schneider, Cornelius Johannes Franziskus - 2023

This paper investigates whether tax evasion can be beneficial for an optimal income tax schedule. Past theoretical discussions have presented mixed outcomes as to whether allowing taxpayers to opt into uncertainty could indeed enhance overall tax revenues. In this study, we conducted an original...

Persistent link: https://www.econbiz.de/10014334081

Income tax evasion : tax elasticity, welfare, and revenue

Gillman, Max - 2020

This paper provides a general equilibrium model of income tax evasion. As functions of the share of income reported, the paper contributes an analytic derivation of the tax elasticity of taxable income, the welfare cost of the tax, and government revenue as a percent of output. It shows how an...

Persistent link: https://www.econbiz.de/10012294036

Tax Knowledge and Tax Manipulation : A Unifying Model

Craig, Ashley C.; Slemrod, Joel - National Bureau of Economic Research - 2022

We provide a unified analysis of taxation and taxpayer education when individuals have an incomplete understanding of a complex tax system. The analysis is independent of whether income is earned legitimately, or by avoiding or evading taxes. In this sense, learning about tax minimization...

Persistent link: https://www.econbiz.de/10013334370

Study to quantify and analyse the VAT Gap in the EU Member States : 2015 Report

Barbone, Luca; Bonch-Osmolovskiy, Mikhail; Poniatowski, … - 2015

This report provides estimates of the VAT Gap for 26 EU Member States for 2013, as well as revised estimates for the period 2009-2012. It is a follow-up to the report “Study to quantify and analyse the VAT Gap in the EU-27 Member Statess, published in September 2013 (hereafter: 2013 Report),...

Persistent link: https://www.econbiz.de/10011455906

2012 update report to the study to quantify and analyse the VAT gap in the EU-27 member states

Barbone, Luca; Bonch-Osmolovskiy, Mikhail; Poniatowski, … - 2014

This report provides estimates of the VAT Gap for 26 EU Member States for 2012, as well as revised estimates for the period 2009-2011. It is a follow-up to the report "Study to quantify and analyse the VAT Gap in the EU-27 Member States", published in September 2013. This update incorporates the...

Persistent link: https://www.econbiz.de/10010422931

Study to quantify and analyse the VAT gap in the EU-27 member states

Barbone, Luca; Belkindas, Misha V.; Bettendorf, Leon; … - 2013

This report presents and discusses the findings of the "Study to quantify and analyse the VAT Gap in the EU-27 Member States", conducted by CASE and CPB. The main aim of the study was to help better understand the recent trends in the field of VAT fraud and analyse determinants of VAT Gaps using...

Persistent link: https://www.econbiz.de/10010209017

Impact of natural resource wealth on non-resource tax revenue mobilization in Africa : do institutions and economic diversification matter?

Coulibaly, Seydou - 2019

Persistent link: https://www.econbiz.de/10012098967

Fiscal Adjustment and Growth : In and Out of Africa

Schmidt-Hebbel, Klaus - 2017

A deep rift separates Africa and Latin America (and to lesser extent Asia) from OECD countries with regard to fiscal … world sample is provided to explain at least part of the OECD's better performance. This allows evaluation of Africa … except Africa while adverse terms of trade shocks reduce tax revenue only in Africa. Taxation is much heavier in OECD …

Persistent link: https://www.econbiz.de/10012947098

The fiscal state in Africa : evidence from a century of growth

Albers, Thilo N. H.; Jerven, Morten; Süße, Marvin - 2022

. Descriptive analysis shows that many polities in Africa have been characterized by strong growth in fiscal capacity. As a next … only are states in Africa more capable than hitherto thought, but the international environment shapes their capacity, both …

Persistent link: https://www.econbiz.de/10013191594

Perfecting Imperfect Competition

Seißer, Goetz - 2008

This paper addresses the reduction of market failure under imperfect competition. It proposes a taxscheme that provides firms with an incentive to forgo their market power: Firms optimize after-tax profits. Now simply consider a firm´s gross profit margin the unique tax-rate it is charged on...

Persistent link: https://www.econbiz.de/10010298564

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