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  • Search: subject_exact:"Steuerkriminalität"
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Year of publication
Subject
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Criminal tax law 2,470 Steuerstrafrecht 2,470 Steuervermeidung 1,114 Tax avoidance 1,107 Theorie 856 Theory 847 Steuermoral 550 Tax compliance 544 Steuerflucht 510 Cross-border tax evasion 503 Einkommensteuer 263 tax evasion 262 Income tax 261 Tax evasion 224 Umsatzsteuer 210 Deutschland 204 Sales tax 201 USA 199 United States 199 Schattenwirtschaft 192 Germany 190 Underground economy 182 Experiment 174 Exemption from punishment 148 Straffreiheit 148 EU-Staaten 144 EU countries 143 Korruption 134 Corruption 132 Finanzverwaltung 127 Schätzung 127 Fiscal administration 124 Estimation 123 Welt 121 World 119 Besteuerungsverfahren 107 Taxation procedure 107 Steuerrecht 99 Steuerpolitik 97 Tax law 92
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Online availability
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Free 818 Undetermined 367
Type of publication
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Book / Working Paper 1,290 Article 1,220 Journal 4
Type of publication (narrower categories)
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Article in journal 1,063 Aufsatz in Zeitschrift 1,063 Graue Literatur 645 Non-commercial literature 645 Working Paper 520 Arbeitspapier 498 Aufsatz im Buch 151 Book section 151 Hochschulschrift 79 Amtsdruckschrift 59 Government document 59 Thesis 58 Collection of articles of several authors 50 Sammelwerk 50 Konferenzschrift 26 Conference proceedings 15 Bibliografie enthalten 12 Bibliography included 12 Conference paper 12 Konferenzbeitrag 12 Article 11 Aufsatzsammlung 11 Systematic review 11 Übersichtsarbeit 11 Collection of articles written by one author 7 Handbook 7 Handbuch 7 Sammlung 7 Advisory report 5 Gesetz 5 Gutachten 5 Law 5 Erlebnisbericht 3 Kommentar 3 Rezension 3 Amtliche Publikation 2 Bibliografie 2 Book review 2 Case study 2 Fallstudie 2
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Language
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English 2,051 German 307 Spanish 40 French 36 Russian 25 Italian 23 Portuguese 8 Dutch 7 Swedish 6 Polish 4 Hungarian 3 Ukrainian 3 Undetermined 3 Danish 2 Finnish 2 Macedonian 2 Serbian 2 Croatian 1 Georgian 1 Romanian 1 Slovak 1 Chinese 1
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Author
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Alm, James 54 Schneider, Friedrich 32 Kirchler, Erich 31 Goerke, Laszlo 26 Chiarini, Bruno 24 Slemrod, Joel 23 Rablen, Matthew D. 21 Marzano, Elisabetta 20 Bayer, Ralph-C. 19 Parsche, Rüdiger 19 Yaniv, Gideon 19 Torgler, Benno 17 McGee, Robert W. 16 Piolatto, Amedeo 16 Duncan, Denvil 14 Feld, Lars P. 14 Gebauer, Andrea 14 Pestieau, Pierre 14 Gang, Ira N. 13 Winner, Hannes 13 Erard, Brian 12 Keen, Michael 12 Maciejovsky, Boris 12 McKee, Michael J. 12 Villeval, Marie-Claire 12 Ainsworth, Richard Thompson 11 Frey, Bruno S. 11 Kesselman, Jonathan R. 11 Martinez-Vazquez, Jorge 11 Pommerehne, Werner W. 11 Alstadsæter, Annette 10 Blaufus, Kay 10 Cebula, Richard J. 10 Cowell, Frank A. 10 Das-Gupta, Arindam 10 Fisman, Raymond 10 Hindriks, Jean 10 Johannesen, Niels 10 Macho-Stadler, Inés 10 Pérez-Castrillo, J. David 10
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Institution
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National Bureau of Economic Research 22 Europäische Kommission 11 OECD 8 Regional Project on Fiscal Policies 5 University of Adelaide / School of Economics 4 Australien / Auditor General 3 Europäische Kommission / Generaldirektion Steuern und Zollunion 3 University of Exeter / Department of Economics 3 Australien / Taxation Office 2 European Commission / Directorate General for Taxation and Customs Union 2 Europäischer Rechnungshof 2 FinanzBuch Verlag 2 Gottfried Wilhelm Leibniz Universität Hannover 2 Julius-Maximilians-Universität Würzburg 2 Kanada 2 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 2 Sonderforschungsbereich Quantifikation und Simulation Ökonomischer Prozesse 2 Stiftung Familienunternehmen 2 Tax Justice Network 2 USA / Congress / House of Representatives / Committee on Ways and Means 2 USA / Congress / House of Representatives / Permanent Select Committee on Intelligence / Subcommittee on Oversight 2 USA / Congress / Senate / Committee on Finance 2 USA / General Accounting Office 2 United States / Congress / House / Committee on Ways and Means 2 Verlag Dr. Kovač 2 Verlag Kiepenheuer & Witsch 2 Völkerbund / Committee of Technical Experts on Double Taxation and Tax Evasion 2 Andrew Young School of Policy Studies / International Studies Program 1 Asian Development Bank 1 Asian Pacific Tax and Investment Research Centre <Singapur> 1 Australian Tax Research Foundation 1 Australien / Department of the Special Minister of State 1 Australien / Parliament / House of Representatives / Standing Committee on Finance and Public Administration 1 Bear Stearns Companies <New York, NY> 1 Belasting Adviseursdag <1994, Den Haag> 1 Belgien / Cour des Comptes 1 Books on Demand GmbH <Norderstedt> 1 Canadian Tax Foundation 1 Carleton University / Department of Economics 1 Center for National Policy <Washington, DC> 1
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Published in...
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CESifo working papers 52 Journal of public economics 49 Public finance review : PFR 41 International tax and public finance 36 National tax journal 36 Public finance 31 Journal of economic behavior & organization : JEBO 27 Journal of economic psychology : research in economic psychology and behavioral economics 23 Discussion paper series / IZA 22 NBER working paper series 22 Working paper / National Bureau of Economic Research, Inc. 22 CESifo Working Paper Series 20 Working paper 20 Tulane University Economics working paper 18 NBER Working Paper 17 CESifo Working Paper 14 Discussion paper 14 Economics letters 14 Discussion paper / Centre for Economic Policy Research 13 Ifo-Schnelldienst 13 School of Economics working papers / The University of Adelaide, School of Economics 13 IZA Discussion Paper 12 IZA Discussion Papers 12 Discussion papers / CEPR 11 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 11 Kom / Kommission der Europäischen Gemeinschaften 10 Tax avoidance and the rule of law 10 Working paper series 10 Discussion paper / University of British Columbia, Department of Economics 9 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 9 European journal of political economy 9 IMF working paper 9 The journal of socio-economics 9 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 9 European journal of law and economics 8 FinanzArchiv : public finance analysis 8 Journal of behavioral and experimental economics 8 Journal of development economics 8 Economics of governance 7 European economic review : EER 7
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Source
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ECONIS (ZBW) 2,470 EconStor 34 RePEc 6 ArchiDok 3 USB Cologne (business full texts) 1
Showing 1 - 50 of 2,514
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Loss aversion and tax evasion : theory and evidence
Dhami, Sanjit S.; Hajimoladarvish, Narges; Mamidi, Pavan - 2023
We consider income-source-dependent tax evasion and show that this is a generalization of the well-known endowment effect. We show that loss aversion, moral costs, mental accounting, and risk preferences play a key role in explaining key features of source-dependent tax evasion. We provide...
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Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy
Heinemann, Marwin; Stiller, Wojciech - 2023
The digitalization of transaction processes through tools such as electronic invoicing (e-invoicing) aims to improve tax compliance and reduce administrative costs. Another important aspect of digitalization is its potential to reduce tax evasion. We analyze the impact of the widely introduced...
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Shaming of tax evaders : empirical evidence on perceptions of retributive justice and tax compliance intentions
Okafor, Oliver Nnamdi - In: Journal of business ethics 182 (2023) 2, pp. 377-395
Although naming-and-shaming (shaming) is a commonly used tax enforcement mechanism, little is known about the efficacy of shaming tax evaders. Through two experiments, this study examines the effects of shaming tax evaders on third-party observers’ perceptions of retributive justice and tax...
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Fare evasion and monopoly regulation
Besfamille, Martin; Figueroa, Nicolás; Guzmán, León - 2022
We consider the regulation of a monopoly facing consumers that may evade payments, an important issue in public utilities. To maximize total surplus, the regulator sets the price and socially costly transfers, ensuring that the monopoly breaks-even. With costly effort, the firm can deter...
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Trade tax evasion and the tax rate : evidence from transaction-level trade data
Mengistu, Andualem T.; Molla, Kiflu G.; Mascagni, Giulia - In: Journal of African economies 31 (2022) 1, pp. 94-122
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The spillover effects of crime on firm tax evasion Providing an empirical argument for negative reciprocal behaviour against the state
Kisters, Tom - 2022
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Does going cashless make you tax-rich? : evidence from India's demonetization experiment
Das, Satadru; Gadenne, Lucie; Nandi, Tushar K.; … - 2022
This paper investigates the effect of electronic payments technology on firms’ tax compliance in a large developing economy. We consider India’s demonetization policy which, by limiting the availability of cash, led to a large increase in the use of electronic forms of payments. Using...
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Does going cashless make you tax-rich? : evidence from India's demonetization experiment
Das, Satadru; Gadenne, Lucie; Nandi, Tushar K.; … - 2022
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Global oil theft : impact and policy responses
Romsom, Etienne - 2022
This paper, the first of two on global oil theft and fraud, discusses the prevalence, methods, and consequences of global oil theft, valued at US$133 billion per year and equivalent to 5-7 per cent of the global market for crude oil and petroleum fuels. However, the impact of oil theft is...
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Chasing the shadow: the evaluation of unreported wage payments in Latvia
Benkovskis, Konstantı̄ns; Fadejeva, Ludmila - 2022
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Strengthening domestic resource mobilization in Southeast Asia
Asian Development Bank - 2022
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The effect of perceptions on tax evasion and tax sanction on ethical behaviour of accounting student compliance
Sudarto, Triadi Agung; Juliardi, Dodik - In: International Journal of Research in Business and … 11 (2022) 10, pp. 206-216
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Delayed feedback, regulatory fit and goal framing effects on tax compliance : an exploratory study
Mora-Esquivel, Ronald; Arzadun, Paula; Solís, Martín - In: Revista de ciencias económicas 40 (2022) 2, pp. 1-12
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Illicit Schemes : Fossil Fuel Subsidy Reforms and the Role of Tax Evasion and Smuggling
Hosoe, Nobuhiro; Rentschler, Jun - 2022
This study develops a computable general equilibrium model for Nigeria, which accounts for informality, tax evasion, and fuel smuggling. By studying the impact of fuel subsidy reform on consumption, tax incidence, and fiscal efficiency, it shows that the presence of illicit activities...
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Bearing the burden : implications of tax reporting institutions and image concerns on evasion and incidence
Kotakorpi, Kaisa; Nurminen, Tuomas; Miettinen, Topi; … - 2022
We investigate effects of tax reporting institutions on evasion and incidence using an experimental double auction market setting. We find that 28% of the sellers are truthful when only sellers report, but that 88% and 64% of them are truthful under costless and costly third-party reporting by...
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Income tax evasion estimation in Hungary
Filep-Mosberger, Pálma; Reiff, Ádám - 2022
This paper studies labour market tax avoidance in the 2010s in Hungary, following major labour market tax reforms in the beginning of the decade. First we show that aggregate time series are broadly consistent with a "whitening" process, in which a higher fraction of incomes are declared....
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Determinants of tax compliance intention among Jordanian SMEs : a focus on the theory of planned behavior
Bani-Khalid, Tareq; Alshira'h, Ahmad Farhan; Malek … - In: Economies : open access journal 10 (2022) 2, pp. 1-20
The present study aimed to adopt the extended theory of planned behavior (TPB) to determine the intentions of owner-managers in SMEs towards engaging in sales tax compliance. The study distributed a total of 660 questionnaire copies through systematic random sampling to the mangers/owners of...
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Countering global oil theft : responses and solutions
Romsom, Etienne - 2022
This second of two papers on global oil theft discusses ways to reduce oil theft, misappropriation, and fraud. At US$133 billion per year, oil is the largest stolen natural resource globally, while fuel is the most smuggled natural resource. Oil theft equates to 5-7 per cent of the global market...
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Herding, rent-seeking taxpayers, and endemic corruption
Epstein, Gil S.; Gang, Ira N. - 2022
In an environment with extensive corruption where much of the population evades paying their full taxes due, we tackle the question of optimal taxation when constituencies with opposing objectives (the poor and the rich) push tax policy in different directions. We think in terms of a government...
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Different from you and me : tax enforcement and sophisticated tax evasion by the wealthy
Reck, Daniel; Bomare, Jeanne - In: LSE public policy review 2 (2022) 4, pp. 1-17
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The propagation of unethical behaviours : cheating responses to tax evasion
Martinangeli, Andrea F.M.; Windsteiger, Lisa - 2022
We explore cheating in a die roll task in response to information about tax evasion in a large-scale experiment on a representative sample of the Italian population. We thus generalise laboratory findings on conditional behaviours (cooperation, cheating) to uncover their real-world bearing in...
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Tariff evasion, the trade gap, and structural trade
Davies, Ronald B.; Studnicka, Zuzanna - 2022
While it is well-recognized that there are differences in the trade values reported by exporters and importers, a literature has emerged linking this trade gap to tariff evasion. These efforts, however, lack a structural theoretic underpinning and limit their product-level investigations to a...
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Homes incorporated : offshore ownership of real estate in the U.K.
Johannesen, Niels; Miethe, Jakob; Weishaar, Daniel - 2022
Ownership of real estate through corporations in offshore tax havens creates opportunities for tax evasion and money laundering and may have undesirable effects in housing markets. In this paper, we study offshore ownership of real estate in the United Kingdom by combining several data sources:...
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The deterrence effect of real-world operational tax audits on self-employed taxpayers : evidence from Italy
Mazzolini, Gabriele; Pagani, Laura; Santoro, Alessandro - In: International tax and public finance 29 (2022) 4, pp. 1014-1046
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The EU self-surplus puzzle : an indication of VAT fraud?
Braml, Martin; Felbermayr, Gabriel - In: International tax and public finance 29 (2022) 5, pp. 1075-1097
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Taxation and evasion : a dynamic model
Biondo, Alessio Emanuele; Burgio, Giulio; Pluchino, … - In: Journal of evolutionary economics 32 (2022) 3, pp. 797-826
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Aint that a shame : false tax declarations and fraudulent benefit claims
Barile, Lory; Cullis, John G.; Jones, Philip R. - 2022
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The Effect of tax fairness, peer influence, and moral obligation on sales tax evasion among Jordanian SMEs
Al-Rahamneh, Nayef Mohammad; Bidin, Zainol - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-15
Tax evasion remains a complex issue for tax authorities, policymakers, and researchers. While socio-psychological factors have been researched, their impact on tax evasion among SMEs has not yet been determined. This paper empirically analyses the effects of tax fairness, peer influence and...
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Impact of Tax Advisers and Corrupt Tax Auditors on Taxpayer Compliance
Trivedi, Viswanath; Mawani, Amin - 2022
Using two experiments, this study examines taxpayers' decisions on how much income to report in the presence of tax auditors and post-reporting tax advisers, respectively. In the first experiment, we examine taxpayers' compliance in the presence and absence of corrupt auditors. In the second...
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Does going cashless make you tax-rich? : evidence from India's demonetization experiment
Das, Satadru; Gadenne, Lucie; Nandi, Tushar K.; … - 2022
This paper investigates the effect of electronic payment technology on tax compliance in a large developing economy. We consider India's demonetization policy which, by limiting cash availability, led to a large increase in the use of electronic forms of payments. Using administrative data on...
Persistent link: https://ebtypo.dmz1.zbw/10013419188
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Revealing 21 per cent of GDP in hidden assets : evidence from Argentina's tax amnesties
Londoño Vélez, Juliana; Tortarolo, Dario - 2022
This paper studies the effectiveness of tax amnesties and their impacts on capital taxation and public spending. We leverage rich policy variation from Argentina, where left- and right-wing governments implemented multiple programmes and achieved varying success. After numerous failed...
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llicit financial flows - the illusion of a common denominator
Flentø, Johnny; Simao, Leonardo Santos - 2022
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llicit financial flows - illicit drug trafficking and tax evasion
Flentø, Johnny; Simao, Leonardo Santos - 2022
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So close and yet so far : the ability of mandatory disclosure rules to crack down on offshore tax evasion
Casi-Eberhard, Elisa; Mardan, Mohammed; Muddasani, … - 2022
We study the short-term effect of the introduction of the mandatory disclosure programme for aggressive tax arrangements by focusing on the one introduced in May 2018 under Council Directive 2018/288/EU (or DAC6). Employing bilateral data on cross-border deposits, we study the effect of this new...
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An empirical study on the demographics of tax evasion attitudes in Lebanon
Khalil, Sandra - In: Journal of financial studies & research : JFSR 2022 (2022), pp. 1-12
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Eradicating tax evasion in Indonesia through financial sector development
Safuan, Sugiharso; Habibullah, Muzafar Shah; Sugandi, Eric - In: Cogent economics & finance 10 (2022) 1, pp. 1-28
Many developing countries, like Indonesia, struggle with tax evasion. It reduces government revenues, impeding government activities and a country’s economic development. In this study, we look at the topic of tax evasion in Indonesia from 1980 to 2019. Using the "modified-cash-deposit-ratio"...
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Employment status, gender and tax compliance behaviour of informal sector operators in Nigeria
Garuba, Anthony O.; Eichie, Dominic - In: Accounting and taxation review : A&TR 6 (2022) 2, pp. 87-104
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In the name of weak legality? : dangerous relations between citizenship income, non-observed economy and tax cheating
Di Maggio, Umberto; Notarstefano, Giuseppe; Terzo, Giuseppe - In: Rivista italiana di economia, demografia e statistica 76 (2022) 1, pp. 71-82
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Tax Evasion Policies and the Demand for Cash
Rainone, Edoardo - 2022
This paper analyzes the relationship between cash and tax evasion by studying the effects of two measures to fight evasion: accessing taxpayers’ banking data to check the consistency with reported income and discouraging the use of cash with thresholds on payments. We show that variation in...
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Appendix to Tax Evasion and Illicit Cigarettes in California : Prevalence and Demand-Side Correlates
Prieger, James E. - 2022
This online appendix contains supplementary information for the article “Tax Evasion and Illicit Cigarettes in California: Prevalence and Demand-Side Correlates” by James E. Prieger, to be published in Crime, Law & Social Change
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Assessing the Effectiveness of Law Enforcement in Improving Tax Compliance in Indonesia : An Empirical Investigation
Rosid, Arifin; Romadhaniah, Romadhaniah - 2022
While there are various studies on the relationship between law enforcement and tax compliance, a study that empirically examines the relationship between them within an actual tax administration’s strategy map is lacking in the literature. In response, we set out to examine an identified...
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Impact of Political Alignment on Tax Evasion : Evidence from South Korea
Nakazawa, Nobuhiko; Lee, Youngju - 2022
Does political alignment affect tax evasion rates? Theoretically, a better attitude toward the government could lower motivation for tax evasion through the reciprocity concept in tax morale, and if political alignment is correlated with attitude toward government, then political alignment is...
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Understanding the Revenue Potential of Tax Compliance Investment
Sarin, Natasha; Summers, Larry - 2022
In a July 2020 report, the Congressional Budget Office estimated that modest investments in the IRS would generate somewhere between $60 and $100 billion in additional revenue over a decade. This is qualitatively correct. But quantitatively, the revenue potential is much more significant than...
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Dynamic tax evasion and capital misallocation in general equilibrium
Menoncin, Francesco; Modena, Andrea; Regis, Luca - 2022 - This version: 30th June 2022
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You don't need an invoice, do you? An online experiment on collaborative tax evasion
Burgstaller, Lilith; Pfeil, Katharina - 2022 - This version: April 27, 2022
Collaborative evasion of taxes and social security fees is prevalent in household services, when a household hires a service provider and no third party is involved. However, evidence on the determinants of collaborative tax evasion in general and the household context in particular is lacking....
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Entrepreneurship and Tax Evasion
Fernández Bastidas, Rocío - 2022
Business income is systematically underreported and accounts for a sizeable share of the US tax gap. In this paper, I examine the importance of tax evasion in the entrepreneurial sector for the effects of tax reforms. In particular, I analyze the long-run effects of switching from a progressive...
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Should Attorneys be Punished for Aiding and Abetting Tax Evasion?
McGee, Robert W. - 2022
Should attorneys be punished for aiding and abetting tax evasion? The impulsive reply, as well as the politically correct answer, is “yes.” However, closer reflection reveals that the answer is not so cut and dried. This paper reviews the major ethical arguments that take the position that...
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The Relationship between Social Class and Attitude toward Tax Evasion : An Empirical Study
McGee, Robert W.; pardisi, ashiqullah - 2022
Several studies have examined the relationship between attitude toward tax evasion and social class. However, those studies were limited to a single country. The results have been mixed. In some cases, tax evasion was found to be more acceptable among members of the lower social classes. In...
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Tax Compliance Challenge Through Taxpayers' Typology
Hana, Paleka; Vitezić, Vanja - 2022
Tax compliance has become a very popular academic research topic. Understandably so, as all modern societies face the challenge of limiting tax evasion and the losses this phenomenon causes to government revenues. Given the increase of duties in the aftermath of the economic downturn, increasing...
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The Prospects of Tax Compliance in the Russian Federation
Osina, Dina - 2022
The study discusses issues of tax compliance in Russia. Special attention is devoted to the possibility of using the term “compliance” (“комплаенс” – in Russian) and the instruments of enforcing and encouraging law-abiding behavior by obliged persons, both natural and legal
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