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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
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The shadow economy and shadow economy labor force : what do we (not) know?
Schneider, Friedrich - 2011
In this paper the main focus lies on the development and the size of the shadow economy and of undeclared work (or shadow economy labor force) in OECD, developing and transition countries. Besides informal employment in the rural and non-rural sector also other measures of informal employment...
Persistent link: https://www.econbiz.de/10009308829
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Outside the state : the shadow economy and shadow economy labor force
Schneider, Friedrich - 2014
In this paper the main focus lies on the shadow economy and on work in the shadow. The most influential factors on the shadow economy are tax policies and state regulation. The size of the shadow economy was decreasing over 1999 to 2007 from 34.0% to 31.2% for 161 countries (unweighted average)....
Persistent link: https://www.econbiz.de/10010361448
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The last refuge of a scoundrel? : patriotism and tax compliance
Konrad, Kai A.; Qari, Salmai - 2009
Persistent link: https://www.econbiz.de/10003830356
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The last refuge of a scoundrel? : patriotism and tax compliance
Konrad, Kai A.; Qari, Salmai - 2009
Persistent link: https://www.econbiz.de/10008909299
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Is the severity of the penalty an effective deterrent? : a strategic approach for the crime of tax evasion
Chiarini, Bruno; Marzano, Elisabetta - 2016
In order to analyze the severity of sentencing, and to show how the probabilistic interpretation of strategic behavior can be tricky, this paper uses the crime strategic model (inspection game) proposed by Tsebelis. This model shows that any attempts to increase the severity of punishment will...
Persistent link: https://www.econbiz.de/10011544186
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Tax morale and fairness in conflict : an experiment
Engel, Christoph; Mittone, Luigi; Morreale, Azzurra - 2019
Arguably, for many citizens the perceived expected disutility from sanctions is smaller than the monetary gain from tax evasion. Nevertheless most people pay their taxes most of the time. In a lab experiment, we show that the willingness to pay taxes even absent enforcement is indeed pronounced....
Persistent link: https://www.econbiz.de/10011977884
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Voluntary disclosure of evaded taxes : increasing revenues, or increasing incentives to evade?
Langenmayr, Dominika - 2015
Many countries apply lower fines to tax evading individuals when they voluntarily disclose the tax evasion they committed. I model such voluntary disclosure mechanisms theoretically and show that while such mechanisms increase the incentive to evade taxes, they nevertheless increase tax revenues...
Persistent link: https://www.econbiz.de/10010518796
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Compliance with endogenous audit probabilities
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - 2015
This paper studies the effect of endogenous audit probabilities on reporting behavior in a face-to-face compliance situation such as at customs. In an experimental setting in which underreporting has a higher expected payoff than truthful reporting we find an increase in compliance of about 80%...
Persistent link: https://www.econbiz.de/10011292818
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Social representations on tax avoidance, tax evasion, and tax flight : do legal differences matter?
Kirchler, Erich; Maciejovsky, Boris; Schneider, Friedrich - 2001
Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that individuals perceive them as different and as...
Persistent link: https://www.econbiz.de/10009750244