Search Results - subject_exact:"Steuerflucht"

How (not) to ask about undeclared work : estimating prevalence and patterns using a survey experimental approach

Burgstaller, Llilith; Feld, Lars P. - 2026

Reliable estimates of undeclared work in Germany are scarce, yet they matter for tax and social security policy. Using two large-scale surveys of the German general population and recipients of transfer benefits particularly, we elicit the prevalence of the supply and demand of undeclared work...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015654590

From coins to cays

Langenmayr, Dominika; Streich, David J. - 2026

We provide evidence that individuals use cryptocurrencies to channel funds into and out of tax havens. Exploiting the Panama Papers (2016) and Paradise Papers (2017) leaks as shocks to offshore detection risk, we compare prices of cryptocurrency-fiat pairs involving Singapore and Hong Kong...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015654759

What makes a tax evader?

Bergolo, Marcelo; Leites, Martín; Perez-Truglia, Ricardo; … - 2026

Why do some individuals evade taxes while others do not? We study this question using administrative tax records from Uruguay linked to a tailored survey of taxpayers. Using third-party reports, we measure individual income under-reporting as an indicator of evasion. We then examine how three...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015615412

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What makes a tax evader?

Bergolo, Marcelo; Leites, Martín; Perez-Truglia, Ricardo; … - 2026

Book / Working Paper

Psychological reactance theory and tax evasion intentions

Falsetta, Diana; Spilker, Brian Clark - 2026

This study experimentally examines how tax administration service inefficiencies in the form of tax return processing delays from paper-filed tax returns indirectly affect taxpayer tax evasion intentions through taxpayers’ psychological reactance to the delay. We further consider whether this...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015586953

Does global financial transparency improve tax compliance in developing countries?

Johannesen, Niels; Larsen, Lauge Truels; Riedel, Nadine - 2026

In a coordinated effort to curb tax evasion, governments systematically exchange information about bank accounts with foreign owners. We study the compliance effects of the policy in the context of South Africa using information reports on 1 million foreign bank accounts linked to income and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015656774

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Does global financial transparency improve tax compliance in developing countries?

Johannesen, Niels; Larsen, Lauge; Riedel, Nadine - 2026

Book / Working Paper

The cost of bureaucratic fragmentation : business tax evasion and revenue mobilization in a low-income country

Dietrich, Stephan; Markhof, Yannick; Vincent, Rose Camille - 2026

We provide novel evidence on bureaucratic fragmentation and weak tax administrations as central enablers of low revenue mobilization in low-income countries. In collaboration with the municipal and national tax authorities in Kampala, Uganda, we cross-link previously siloed tax records for...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015650544

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The cost of bureaucratic fragmentation : business tax evasion and revenue mobilization in a low-income country

Dietrich, Stephan; Markhof, Yannick; Vincent, Rose Camille - 2026

Book / Working Paper

Tax evasion and the informal economy in Greece : a systematic review

Bitzenis, Aristidis P.; Koutsoupias, Nikos; Nosios, Marios - 2026

This study investigates tax evasion and the informal economy in Greece through an integrated research design that combines bibliometric analysis with large-scale survey data to examine both the structure of scholarly discourse and public perceptions of economic non-compliance. The analysis...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015633841

Estimating the scale of illicit financial flows : the abnormality method

Coll Sol, Daniel; Cuenda García, Mario; Gabanatlhong, … - 2026

This paper introduces the abnormality method to estimate illicit financial flows (IFFs) using a bilateral gravity model complemented by a machine learning technique to analyse unexplained financial flows to offshore centres. The findings provide robust evidence linking abnormal flows to offshore...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667744

International migration and cross-border illicit financial flows

Rand, John - 2026

This paper examines whether international migration facilitates illicit financial flows (IFFs) alongside legitimate cross-border investment. While a large literature shows that migrant networks promote foreign direct investment (FDI) by reducing information frictions, little is known about their...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015665670

Understanding tax evasion : knowns, unknowns, and a way forward

Alm, James - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015676451

Electoral democracy, corruption, and tax evasion

Merkaj, Elvina; Imami, Drini - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015671348

Taxi market deregulation : effects on market outcomes, tax evasion and crime

Harju, Jarkko; Kankaanranta, Ida; Kotakorpi, Kaisa - 2026

We study the effects of taxi market deregulation in Finland, which removed price controls and lowered barriers to entry. The reform led to a surge in firm entry and a modest increase in exit, indicating substantial changes in market structure. Average taxi prices increased slightly according to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015674997

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Taxi market deregulation : effects on market outcomes, tax evasion and crime

Harju, Jarkko; Kankaanranta, Ida; Kotakorpi, Kaisa - 2026

Book / Working Paper

Optimal tax administration and redistributive policy

Ramos, Sebastián Castillo; Pirttilä, Jukka - 2026

Redistributive policies are crucial in tax design but are often overlooked when examining optimal tax administrative policies to fight tax evasion. This paper extends the Keen and Slemrod (2017) framework to analyse how redistributive concerns and inequality aversion affect tax administration....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668726

Reasons for commiting economic crimes : a South African study

Swanepoel, Andries Petrus - 2025

Purpose The occurrence of economic crimes is a serious challenge to business leaders, government officials and private individuals in South Africa. The objective of this research was to determine the main reasons for committing economic crimes in South Africa. Design/Methodology/Approach Primary...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015546313

Dynamic tax evasion and growth with heterogeneous agents

Menoncin, Francesco; Modena, Andrea - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015485685

Persistence and pervasiveness of tax evasion: an evolutionary analytical framework

Silveira, Jaylson Jair da; Lima, Gilberto Tadeu; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015205674

Broker-dealers and executive private benefits

Charoenwong, Ben; Jang, Hansol; Liu, Yibin - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015192448

Profitable peripherals : maximising the potential of British CDOTs

Kingston, James - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015420168

Wealth exodus : stopping non-dom flight

Bidwell, Sam - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015420174

Tax evasion and optimal government interventions

Ergene, Salim - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015471130

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Tax evasion and optimal government interventions

Ergene, Salim - 2025

Book / Working Paper

Tax notches in the lab : disentangling real and evasion responses

Bernasconi, Michele; Buso, Irene Maria; Marenzi, Anna; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015465954

Status seeking taxpayer and tax evasion

Marjit, Sugata; Hati, Koushik Kumar; Yang, Lei - 2025 - First Draft

This paper explores whether tax compliance would be affected if the tax payers are "status" seekers. If relative income is a symbol of relative status in a society, status concerned individuals would evade paying taxes more relative to the case where status is not a concern. However, such an...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015468087

Bypassing sanctions : hide'n seek in tax havens?

Langenmayr, Dominika; Tovmasyan, Mikayel; Vosseler, … - 2025

Are sanctions bypassed by hiding money offshore? Using bilateral data on bank deposits, we compare how offshore deposits from sanctioned versus non-sanctioned countries develop after the U.S. and the EU impose financial sanctions. Sanctions targeting individuals increase offshore deposits, as...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015455016

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Bypassing sanctions : hide 'n seek in tax havens?

Langenmayr, Dominika; Tovmasyan, Mikayel; Vosseler, … - 2025

Book / Working Paper

Taxation, compliance, and clandestine activities

Bandyopadhyay, Subhayu; Marjit, Sugata; Pinto, Santiago M. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015408881

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Taxation, compliance, and clandestine activities

Bandyopadhyay, Subhayu; Marjit, Sugata; Pinto, Santiago M. - 2025

Book / Working Paper

Culture and tax compliance : a lab-in-the-field experiment in South Tyrol

Cologna, Matthias; Scheuch, Robin - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015437085

The tax evasion punishment system in South Africa

Viljoen, Janél; Du Preez, Hanneke - 2025

Schemes to outsmart the revenue authority and circumvent the burden of paying taxes have been around since the early ages. Governments implement systems to combat and curb tax evasion, expecting that their punishment methods will deter people from evading tax; nevertheless, tax evasion remains a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015440273

When happy people make society unhappy : emotions affect tax compliance behavior

Fochmann, Martin; Hechter, Frank; Kirchler, Erich; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015462955

How tax reform design and information shape compliance : preliminary results

Barinas-Forero, Andrés; Blanco, Mariana; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015446155

VAT collection only at the retail stage : evidence on tax compliance

Tassi, Annalisa; Bussy, Adrien - 2025

We investigate whether firms engage in VAT evasion at the retail stage—typically a point of weakness in VAT systems—in a high-enforcement, low-informality setting. To measure evasion, we exploit a reform of VAT rules (the reverse charge, RC) whereby retailers do not only remit taxes on their...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015554256

Size-dependent enforcement, tax evasion and dimensional trap

Coppier, Raffaella; Michetti, Elisabetta; Scaccia, Luisa - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015589849

Tax evasion and debt dynamics with endogenous growth

Levaggi, Rosella; Menoncin, Francesco - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015619581

Cross-border value-added tax fraud in the European Union

Bussy, Adrien; Tassi, Annalisa - 2025

We study the effects of a reform to VAT rules (the reverse charge mechanism on domestic transactions) aimed at eliminating VAT fraud involving cross-border transactions within the European Union (EU). The EU VAT system is prone to fraud involving cross-border transactions between member states,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015626738

Taxing choices : reconciling global international tax standards with Pakistan's domestic tax realities

Rasheed, Muzammal - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015574462

The tax rebate trade-off

Ciucci, Salvatore - 2025

This study extends the theory of tax evasion by presenting a model of collaborative tax evasion between buyers and sellers. Buyers differ only in their level of tax morale, and tax evasion occurs when the seller fails to issue a receipt for the transaction. To counteract this, the government can...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015532398

Central bank digital currency, tax evasion, and monetary policy with heterogeneous agents

Rahman, Adib; Wang, Liang - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015558747

Global offshore wealth, 2001-2023

Faye, Souleymane; Godar, Sarah; Moura, Carolina; … - 2025

This paper constructs homogeneous time series of global household offshore wealth covering the 2001–2023 period, during which major international efforts were implemented to curb offshore tax evasion. We find that: (i) global offshore wealth remained broadly stable as a fraction of global GDP...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015559839

Minimum tax, tax haven and the foreign direct investment

Hindriks, Jean; Nishimura, Yukihiro - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015561034

Market externalities of tax evasion

Di Marzio, Irene; Mocetti, Sauro; Rubolino, Enrico - 2025

This paper presents evidence of market externalities of tax evasion: firms' tax non-compliance distorts the outcomes of their competitors. Using novel administrative data on the universe of Italian firms, we compute a tax evasion proxy as the fraction of individual firms that manipulate their...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015404493

Personality aspects of tax compliance

Lukovszki, Lívia; Sipos, Norbert; Rideg, András; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016083172

From tax havens to cryptocurrencies : secrecy-seeking capital in the global economy

Ylönen, Matti; Raudla, Ringa; Babić, Milan - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015055073

Tax complexity and firm tax evasion : a cross-country investigation

Saptono, Prianto Budi; Mahmud, Gustofan; Salleh, Fauzilah; … - 2024

This paper endeavours to investigate whether a complex tax system influences firms' propensity toward tax evasion across countries. To achieve the objectives of this study, we utilised the World Bank Enterprise Survey and the World Bank's Doing Business databases covering more than 46,000...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014636022

The effect of tax avoidance and tax evasion on the performance of South African economy

Mvunabandi, Jean Damascene; Nomala, Bomi; Marimuthu, Ferina - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014567073

Herding, taxpayer's rent seeking and endemic corruption

Epstein, Gil S.; Gang, Ira N. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014552755

Bearing the burden : implications of tax reporting institutions on evasion and incidence

Kotakorpi, Kaisa; Nurminen, Tuomas; Miettinen, Topi; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014552896

Inequality shapes the propagation of unethical behaviours : cheating responses to tax evasion along the income distribution

Martinangeli, Andrea F. M.; Windsteiger, Lisa - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014552897

Crypto as a Marketplace for Capital Flight

Graf von Luckner, Clemens - 2024

This paper shows how cryptocurrency markets can fuel cross-border capital flight by serving as marketplaces that match counterparts with and without (illicit) access to FX. In countries where international transactions are restricted, crypto exchanges effectively allow domestic agents to pay a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015080289

Why whistleblowing does not deter collaborative tax evasion

Burgstaller, Lilith; Pfeil, Katharina - 2024 - This version: September 22, 2024

Does whistleblowing deter rule violations when such violations are believed to be common? We examine this question in an online experiment about collaborative tax evasion. We vary whether subjects can blow the whistle on their partner in crime and introduce a high-evasion environment by framing...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015080654