Search Results - subject_exact:"Steuermoral"

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654590

The effect of punishment on tax compliance : evidence from a randomized experiment

Kotsadam, Andreas; Løyland, Knut; Madland, Kjetil R.; … - 2026

The severity of punishment is the "neglected sibling" of the Allingham-Sandmo deterrence model: credible field-experimental evidence on whether taxpayers respond more to being caught or to being punished has been scarce because governments rarely randomize sanctions. We address this gap with a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654758

Who Pays When Tax Administration Improves? Revenue, Compliance, and Behavioral Responses to Georgia’s Large Taxpayer Office

Atsebi, Jean-Marc - 2026

In 2021, the Republic of Georgia established a Large Taxpayer Office (LTO) to strengthen tax administration and improve compliance among firms that contribute a disproportionate share of revenue. This paper draws on that quasi-experiment to estimate the causal impact of intensive oversight, with...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015612597

Does Message Framing Matter for Tax Compliance? Evidence from a WhatsApp Field Experiment

Antonacci, Paulo; Chattha, Muhammad Khudadad; Soko, … - 2026

This study evaluates whether low-cost digital nudges delivered via WhatsApp can improve property tax compliance in Gorontalo, Indonesia. In a randomized controlled trial, individuals were as-signed to receive either (i) a soft-tone message emphasizing civic duty and public benefits, (ii) a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015613901

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://www.econbiz.de, 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

What makes a tax evader?

Bergolo, Marcelo L.; Leites, Martín; Perez-Truglia, Ricardo - 2020

Book / Working Paper

What Makes a Tax Evader?

Bergolo, Marcelo; Leites, Martín; Perez-Truglia, Ricardo; … - 2022

Book / Working Paper

What Makes a Tax Evader?

Bergolo, Marcelo; Leites, Martín; Perez-Truglia, Ricardo; … - 2021

Book / Working Paper

What Makes a Tax Evader?

Bergolo, Marcelo L. - 2020

Book / Working Paper

Can higher education levels improve tax compliance?

Gazilas, Emmanouil Taxiarchis; Bragoudakis, Zacharias - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015593680

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015586953

Linking tax administration reform with tax reform

Alm, James - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015619678

The price of tracability : e-payments, tax compliance, and policy

Bouzas, Tulio; Uras, Burak - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015625916

The VAT gap in South Africa : a bottom-up approach

Ebrahim, Amina; Jansen, Ada; Jaxa, Zoleka; Ngobeni, Winile - 2026

Improving domestic tax revenue mobilization through increased tax compliance is imperative when policy reform options are limited. For this purpose, determining tax compliance gaps is important, but it requires detailed information. In South Africa, value-added tax is the second-largest...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015637499

Forgiveness or loophole? : evaluating the effect of Zambia's tax amnesty programme on compliance

Msoni, Jonathan - 2026

This paper examines the efficacy of tax amnesty programmes in developing countries, using administrative tax data from Zambia. I assess the impact of the 2017 tax amnesty programme on compliance among small and medium-sized firms. I find that programme eligibility increases compliance on the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015637742

Estimating tax-dependent compliance : theory and evidence from trade wars

Bibler, Andrew; Gao, Yuting; Grigolon, Laura; Tremblay, Mark - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015640529

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Estimating tax-dependent compliance : theory and evidence from trade wars

Bibler, Andrew; Gao, Yuting; Grigolon, Laura; Tremblay, Mark - 2026

Book / Working Paper

Do electronic filing and payment increase tax compliance? : evidence from large taxpayers in Senegal

Czajka, Léo; Diouf, Awa; Santoro, Fabrizio - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015640012

The impact of gender on tax compliance in Southern Albania

Dervishaj, Blerina; Gropa, Melaize - 2026

We examine whether gender influences formal tax compliance among self-employed taxpayers in Southern Albania-focusing on two observable behaviors: paying taxes on time and the amount of unpaid tax debt (arrears). The study does not examine tax evasion or tax avoidance, as these behaviors cannot...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015643168

Does global financial transparency improve tax compliance in developing countries?

Johannesen, Niels; Larsen, Lauge; 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 one million foreign bank accounts linked to income and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651862

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Does global financial transparency improve tax compliance in developing countries?

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

Book / Working Paper

Does global financial transparency improve tax compliance in developing countries?

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

Book / Working Paper

Legislative shifts and tax compliance : the impact of receipt issuance requirements on fiscal verification in Slovenia

Bobek, Vito; Zver, Monika; Horvat, Tatjana - 2026

This article investigates the behavioural impact of a 2022 legislative change in Slovenia that temporarily suspended the mandatory issuance of customer receipts while retaining the obligation to verify transactions with the tax authority (FURS) fiscally. Based on administrative data at the level...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015647432

Determinants of tobacco tax noncompliance : evidence among German smokers

Roth, Maike; Schneider, Friedrich - 2026

Using a conducted survey for Germany allows us to evaluate the access to illicit tobacco products and the propensity to engage in illicit purchasing behavior. By separating realized opportunities from stated openness toward future illicit purchases, the analysis provides new insights into the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015650745

Paying your fair share : perceived fairness and tax compliance

Nathan, Brad; Perez-Truglia, Ricardo; Zentner, Alejandro - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651903

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Paying Your Fair Share : Perceived Fairness and Tax Compliance

Nathan, Brad C.; Perez-Truglia, Ricardo; Zentner, Alejandro - 2024

Book / Working Paper

From enforcement to capability : tax planning capacity and corporate tax compliance in foreign investment enterprises in Azerbaijan

Mammadli, Mubariz; Namazova, Natavan; Zeynalova, Zivar - 2026

This study examines how external regulatory conditions and internal organizational capabilities shape corporate tax compliance among foreign investment enterprises (FIEs) in Azerbaijan. It develops an integrated framework that brings together enforcement-based factors, tax planning capacity, and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653560

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015633841

Institutions for promoting tax compliance in Sub-Saharan Africa

Nikiema, Roukiatou; Zahonogo, Pam; Houssa, Romain - 2026

This paper examines the role of institutional factors in shaping taxpayer behaviour, using survey data from approximately 70,000 individuals across 29 Sub-Saharan African countries in 2011 and 2016. The results show that individuals are more likely to comply with tax obligations when they...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015635168

Chaperoning: taxtech controls and tentative implications for tax compliance

Björklund Larsen, Lotta - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015484697

How transparency shapes tax policy effectiveness : evidence from cryptocurrency markets

Cong, Lin William; Tang, Vicki Wei; Zhang, Qingquan Tony - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015573285

Using computerized information to enforce VAT : Evidence from Pakistan

Shah, Jawad - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015559354

The effects of targeted border taxes on formalization and tax compliance in Zambia

Adu-Ababio, Kwabena; Jouste, Maria; Vuoristo, Karri; … - 2026

A large informal sector creates hard-to-tax firms. However, such firms, due to their imports, are observed by the tax authority. Using an institutionalized policy that seeks to regularize non-compliant and inconsistent filing firms through a bespoke border tax in Zambia, we examine the effects...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015670238

Do Information-Based Interventions Influence Tax Compliance Differently across Men and Women? Experimental Evidence from Ethiopia

Ambel, Alemayehu; Woldeyes, Firew Bekele - 2026

This study investigates taxpayer responses to tax compliance interventions undertaken in collaboration with Ethiopia’s revenue authority, focusing on gender differences among business owners. The research targeted a sample of 5,408 business owners, and the interventions—letters highlighting...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015673033

Cash redux, credit card surcharges, and the tax gap

Soled, Jay A.; Alm, James - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015676484

Morals and the political economy of corrective taxes

Bierbrauer, Felix; Polborn, Mattias; Ritterrath, Marten; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015666671

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Morals and the political economy of corrective taxes

Bierbrauer, Felix; Polborn, Mattias; Ritterrath, Marten; … - 2026

Book / Working Paper

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

Alm, James - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015676451

Behavioral factors in tax preparer and tax compliance choices

Alm, James; Yan, Jubo; Schulze, William Dietrich; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015676456

Drivers of compliance intentions and actual tax behaviour : consistent and inconsistent taxpayers

Levenko, Natalia - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015677274

Wealth tax enforcement : the role of tax and institutional design

Durán, José María; Esteller-Moré, Alejandro; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015546671

Firm networks and tax compliance : experimental evidence from Uganda

Almunia, Miguel; Henning, David; Knebelmann, Justine; … - 2025

How do policy interventions diffuse through firm transaction networks? We design a novel two-stage randomization strategy that assigns a tax enforcement treatment at the seller–buyer link level and ensures separation within the network to identify direct and spillover effects. Using Ugandan...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654899

Manual for the Evaluation of Costs and Benefits of Cooperative Compliance Programs

Owens, Jeffrey; Barcarolo, Luciana; Bauer, Christian; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015655170

A new approach to achieving greater tax certainty : multilateral cooperative compliance

Owens, Jeffrey; Christodoulopoulos, Timoleon Angelos; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015655191

The role of the carrot and stick in tax compliance in a decentralised context

Durán, José María; Esteller-Moré, Alejandro - 2025 - Version February 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015440914

The unintended consequences of tax code complexity

Kastoryano, Stephen - 2025

This paper reveals how tax complexity, in the form of loopholes and assets overlapping different sections of tax returns, contributes to tax avoidance and evasion. Using administrative data from the Netherlands, it shows how an auditing announcement in 2005 triggered large increases in declared...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015206811

Exploring the Gender Divide in Real Estate Ownership and Property Tax Compliance

Flores, Tatiana; Bermúdez, Jose Carlo; Cruces, Guillermo; … - 2025

This paper investigates gender disparities in residential property ownership and tax compliance in a large Argentine municipality using detailed tax administrative data. While ownership is evenly distributed between women, men, and co-owned properties up to the 40th percentile of the value...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372341

Design of partial population experiments with an application to spillovers in tax compliance

Cruces, Guillermo; Tortarolo, Dario; Vazquez-Bare, Gonzalo - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668137

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Design of partial population experiments with an application to spillovers in tax compliance

Cruces, Guillermo; Tortarolo, Dario; Vazquez-Bare, Gonzalo - 2025

Book / Working Paper

Design of partial population experiments with an application to spillovers in tax compliance

Cruces, Guillermo; Tortarolo, Dario; Vazquez-Bare, Gonzalo - 2024

Book / Working Paper

Design of partial population experiments with an application to spillovers in tax compliance

Cruces, Guillermo; Tortarolo, Dario; Vazquez-Bare, Gonzalo - 2023

Book / Working Paper

Design of Partial Population Experiments with an Application to Spillovers in Tax Compliance

Cruces, Guillermo; Tortarolo, Dario; Vazquez-Bare, Gonzalo - 2025

Book / Working Paper

Taxing high-net-worth individuals in Nigeria : challenges and opportunities for policy-makers from a preliminary investigation

Occhiali, Giovanni; Kangave, Jalia; Khan, Hamza Ahmed - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015373765

Teach to comply? : evidence from a taxpayer education program in Rwanda

Mascagni, Giulia; Santoro, Fabrizio; Mukama, Denis - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330674

Responsible corporate tax practice : how, why, and with what implications?

Jespersen, Sara Ravn - 2025 - First edition

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333370

The impact of joint provision of audit and tax services on the advice of tax professionals

Mescall, Devan; Schmidt, Regan N. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333687

Shared occupancy and property tax arrears

Anim-Odame, Wilfred K.; Brenni, Precious A.; Damianov, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338060

Tax compliance pattern analysis : a survey-based approach

Surugiu, Marius-Răzvan; Vasile, Valentina; Surugiu, Camelia - 2025

This study investigates tax compliance patterns among individuals in Romania through a survey-based approach, aiming to comprehend factors influencing taxpayers' behavior, including perception towards taxation, ethics, evasion, and public awareness. The insights garnered can inform policy...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338360

Taxation and governance in post-apartheid South Africa : prospects for a fiscal social contract

Blackmore, Sansia - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015340288

Tax audits and their effects on tax compliance

Beer, Sebastian; Erard, Brian; Kasper, Matthias; … - 2025

Tax administrations increasingly use audits via mail (correspondence audits) to audit taxpayers. Correspondence audits are cheaper than face-to-face audits but their effects on compliance are unclear. We investigate the effects of correspondence and face-to-face audits on post-audit tax...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015193688

Massive regularization for effective tax payment : evidence from Brazil

Yarygina, Anastasiya; Iketani, Eduardo; Martinez … - 2025

In recent years, tax administrations around the globe have leveraged digital transformation to enhance processes and services to improve tax compliance. Massive self-regularization platforms, which identify noncompliant taxpayers, notify them about the detected inconsistencies, and allow them to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197822

Tax compliance strategies and revenue generation in Nigeria

Dakhil, Mustafa Salih; Dagunduro, Muyiwa Emmanuel; … - 2025

Tax revenue generation is crucial for economic management and development in both developed and developing countries, as it supports public services, infrastructure, and social programs, thus fostering sustainable development and economic stability. This study aims to investigate the effect of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015327201

Using Top-Down Compliance Gap Techniques to Supplement the Compliance Risk Management Framework

D'Agosto, Elena - 2025

Traditional top-down tax gap assessments identify the size of a tax gap, but not its origins. By extracting more granular information from top-down tax gap assessments, and combining this information with compliance risk management (CRM) techniques, it is possible to: improve the accuracy of CRM...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015328291