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Goerke, Laszlo - 2021

This contribution surveys theoretical analyses of tax evasion by firms. It uses a simple model in which the firm determines economic activity and the under-declaration of the tax base to integrate various approaches into a coherent analytical framework. Initially, the chapter characterises the...

Persistent link: https://www.econbiz.de/10012620729

Is consistency the panacea? : inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior

Diller, Markus; Lorenz, Johannes; Schneider, Georg; … - 2021

This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We employ a game-theoretical model to analyze the...

Persistent link: https://www.econbiz.de/10012603894

The epidemiology of tax avoidance narratives

Lorenz, Johannes; Diller, Markus; Sureth, Caren - 2021

We propose a model that captures tax avoidance as an investment under uncertainty: searching for tax loopholes or developing legal avoidance schemes is associated with costs; the tax benefit is however uncertain. Its height depends on whether or not the tax agency agrees with the chosen...

Persistent link: https://www.econbiz.de/10012622831

The effects of the tax cuts and jobs act on the tax-competitiveness of multinational corporations

Overesch, Michael; Reichert, Leon G. A.; Wamser, Georg - 2023

We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...

Persistent link: https://www.econbiz.de/10014228546

Tax uncertainty and welfare-improving tax disputes

Hashimzade, Nigar - 2023

Tax law is often uncertain. In particular, the use of tax shelters tends to be in the "grey area" between illegal tax evasion and legal tax avoidance. In this paper I show that uncertainty in tax law can help achieve higher efficiency than allowing or disallowing a tax shelter with certainty....

Persistent link: https://www.econbiz.de/10014252459

Level and Progressivity of Labour Income Taxation in Slovenia and Croatia

Kosi, Tanja - 2013

In the paper we estimate indicators of labour income taxation established by the OECD for Slovenia and Croatia and … average in the nonEU OECD countries. In comparison to Croatia and the old EU member states, Slovenian wages are taxed more … heavily only for workers without children. The average tax wedges in Croatia are close to those in the old EU countries and …

Persistent link: https://www.econbiz.de/10013084790

Undeclared Economic Activities of Croatian Companies : Findings from a Representative Survey of 521 Companies

Bejaković, Predrag - 2017

Persistent link: https://www.econbiz.de/10012946608

Tackling Undeclared Work in Croatia : Knowledge-Informed Policy Responses

Stefanov, Ruslan - 2017

Undeclared work has deep roots in Croatia. One in eleven declare to have done some fully undeclared work. Six out of … in Croatia. An alternative perspective, called the social actor approach, focuses upon the changing values and beliefs …, and the modernising of formal institutions. It seems to have stronger empirical support in Croatia. The Croatian …

Persistent link: https://www.econbiz.de/10012948994

Assessment of Under-Declared Employment in Croatia

Williams, Colin - 2017

practice in Croatia, to explain its existence, and to provide an evidence-based evaluation of the different policy approaches …

Persistent link: https://www.econbiz.de/10012954622

The Impact of COVID-19 on Tax Administration in the Republic of Croatia

Perić, Renata; Jerković, Emina - 2021

The crisis and special measures caused by the COVID-19 virus pandemic have greatly disrupted the business and survival of small and medium-sized enterprises, as well as larger industries. The state and its institutions were forced to take certain measures to facilitate the survival and...

Persistent link: https://www.econbiz.de/10013321706