Search Results - subject_exact:"Steuerumgehung"

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

(Mis)measurement of income shifting

Amberger, Harald J.; Doeleman, Ruby; Pendl, Stefanie - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015609868

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://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://ebvufind01.dmz1.zbw.eu/10015593095

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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

Tax avoidance and CEO turnover : evidence from China

Alkebsee, Radwan Hussien; Gull, Ammar Ali; Ali-Rind, Asad - 2026

As the literature documents inconclusive evidence on whether tax avoidance affects CEO turnover, we examine the impact of tax avoidance on forced CEO turnover and the moderating effect of ownership structure, political connections and regional tax enforcement on this relationship. Using data on...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015596382

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

Tax-motivated transfer pricing and country-by-country reporting : evidence from Japanese customs data

Hasegawa, Makoto; Suzuki, Takafumi; Kawakubo, Takafumi; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015591415

Reforming global tax governance : OECD and UN paths to effective and participatory tax reform

Boukal, Tomáš; Janský, Petr; Palanský, Miroslav; … - 2026

Global tax governance has long struggled with ineffectiveness, as reflected in rising corporate tax avoidance that costs governments hundreds of billions of dollars annually. In response, the Organisation for Economic Cooperation and Development (OECD)/G20 advanced the most ambitious initiative...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015583701

Gaming the threshold : size-dependent tax policy and domestic profit shifting

Athiphat Muthitacharoen; Archawa Paweenawat; Krislert … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015624511

Crisis narratives and judicial enforcement : evidence from the Greek fiscal crisis

Forestra, Alessandra; Megalokonomou, Rigissa; … - 2026

This paper investigates whether crisis narratives affect how the judiciary handles tax evasion. We study this question in the context of the Greek debt crisis, in which tax evasion was publicly blamed for the fiscal collapse, and judges themselves experienced substantial salary cuts as part of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015624666

The effect of global anti-tax avoidance efforts on sub-national profit shifting

Gaul, Johannes; Schulz, Inga - 2026

This paper examines whether multinational enterprises (MNEs) adapt to international anti–tax avoidance regulation by intensifying domestic profit shifting activities. We compile a novel dataset by mapping MNE ownership network structures that link international to sub-national tax haven...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015625561

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

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

Statutory tariff rates may overstate the tariffs actually paid due to evasion and avoidance. We develop a novel method to estimate tariff compliance and apply it to the 2018 trade war, when several countries imposed retaliatory tariffs on U.S. exports. Estimated compliance falls by 25 percentage...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015638999

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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

The effects of regional tax incentives and nonlocal investment on tax avoidance

Zhao, Renjie; Zhou, Xiaochang - 2026

Tax incentives are important to promote economic growth and coordinate regional development, but the resulting "tax haven" also provides conditions for companies to avoid tax by investing in these places. Based on the 2008-2016 data of listed companies and their subsidiaries, we found that: (1)...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015639220

The instruments of profit shifting

Parra Ramirez, Kevin; Vicard, Vincent - 2026

While multinational enterprises (MNEs) shift hundreds of billions in profits to lowtax jurisdictions annually, how they do remains disputed. Using firm-level data for France in 2018, we provide the first joint quantification of the three main profitshifting channels: transfer mispricing in goods...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015644451

Tax Evasion and the Contribution-Benefit Link : The Case of Parental Benefits in Hungary and Latvia

Bíró, Anikó; Elek, Péter; Jascisens, Vitalijs; … - 2026

This paper studies the interaction of the contribution-benefit link with tax evasion in the context of parental benefits in Hungary and Latvia. Across the two countries, institutional settings, and time periods, earnings and employment patterns suggest substantial pre-pregnancy underreporting,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015655994

Could country-by-country reporting increase profit shifting?

Doeleman, Ruby; Langenmayr, Dominika; Schindler, Dirk - 2026

Since 2016, Country-by-Country reporting has provided tax authorities with detailed information about multinationals' worldwide activities. We model Country-by-Country reporting as increasing tax planning and tax audit costs for profit-shifting multinationals, where the latter costs depend on...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015656744

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Could country-by-country reporting increase profit shifting?

Doeleman, Ruby; Langenmayr, Dominika; Schindler, Dirk - 2024

Book / Working Paper

Could country-by-country reporting increase profit shifting?

Doeleman, Ruby; Langenmayr, Dominika; Schindler, Dirk - 2024

Book / Working Paper

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

An updated estimate of the size of Malta's underground economy

Abela, Glenn - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015657386

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

Leadership from the south : comparative lessons from G20 presidencies on international tax reform

Rodriguez Llach, Alejandro; Grondona, Véronica; … - 2026

The international tax system faces a longstanding legitimacy crisis rooted in structural inequities. Multinational enterprises and high-net-worth individuals exploit loopholes and tax havens, costing governments over USD 650 billion annually and disproportionately constraining developing...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015650878

Paying your fair share : perceived fairness and tax compliance

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651903

The influence of board attributes on tax avoidance and firm's performance

Asif, Muhammad; Naseem, Muhammad Akram; Hussain, Rana … - 2026

The latest research on tax avoidance indicates that the number of female directors on a board increases the accounting accuracy and company performance by decreasing tax avoidance. The empirical research illustrates that women's higher risk aversion and more conservative characteristics are key...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015652340

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://ebvufind01.dmz1.zbw.eu/10015653560

Integrated reporting quality, tax avoidance, and sustainable development : evidence from South Africa

Abdel-Fattah, Sarah Yasser; Montenegro, Tânia Menezes - 2026

This study examines the association between Integrated Reporting (IR) quality and tax avoidance among South African listed firms from 2012 to 2021, and whether this relationship differs across the highest and lowest levels of IR quality. The extent to which the adoption of a Combined Assurance...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015653732

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

Expected burdens of the global minimum tax : firm evidence

Baumgart, Eike; Blaufus, Kay; Paczkowski, Katharina - 2026

We provide firm-level evidence on expected tax burdens under the OECD's Pillar Two minimum tax using hand-collected financial statement disclosures from listed multinational groups headquartered in countries where Pillar Two has already taken effect. Our setting exploits a common reporting...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015635451

Information constraints, benchmark dispersion, and border misreporting : evidence from Japanese customs data

Suzuki, Takafumi; Hasegawa, Makoto; Hayashi, Masayoshi; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015637226

Digitalization of the global economy and the OECD reform of MNE's corporate income tax : background, challenges, and issues

Brokelind, Cécile - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484612

Using computerized information to enforce VAT : Evidence from Pakistan

Shah, Jawad - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015559354

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Using computerized information to enforce vat : evidence from pakistan

Shah, Jawad - 2023

Book / Working Paper

Bank capital and the minimum corporate tax

Chiari, Alessandro - 2026

This paper examines whether the Pillar Two Global Minimum Tax reduces bank profitability and regulatory capital, and for which banks the effects are strongest. We use a quarterly exposure-based differencein differences design around 2024Q1, where treatment intensity is defined by pre-2024...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667752

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://ebvufind01.dmz1.zbw.eu/10015670238

Crisis narratives and judicial enforcement : evidence from the Greek fiscal crisis

Foresta, Alessandra; Megalokonomou, Rigissa; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015655900

Corporate tax incidence and tax avoidance : evidence from the German business tax reform 2008

Eichfelder, Sebastian; Nguyen, Hang T. T. - 2026

This study examines the interplay between corporate tax avoidance and the incidence of the corporate income tax falling on wages and employment. Using the German Business Tax Reform 2008 (GBTR 2008) as a natural experiment, we investigate how a large tax cut of about nine percentage points...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015638611

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Corporate tax incidence and tax avoidance : evidence from the German Business Tax Reform 2008

Eichfelder, Sebastian; Nguyen, Hang T. T. - 2025

Book / Working Paper

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

Alm, James - 2026

Persistent link: https://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://ebvufind01.dmz1.zbw.eu/10015676456

Cash redux, credit card surcharges, and the tax gap

Soled, Jay A.; Alm, James - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015676484

More is not always better : an economic assessment of the EU's anti-avoidance tax framework

Koch, Reinald; Rehrl, Christoph; Spengel, Christoph - 2026

Over the past decade, the European Union has built a comprehensive supranational framework to combat corporate tax avoidance. This article provides the first integrated assessment of the EU's post-2015 anti-avoidance architecture, combining evidence on profit shifting by European multinationals,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015670933

Electoral democracy, corruption, and tax evasion

Merkaj, Elvina; Imami, Drini - 2026

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

Tax-induced emigration : who flees high taxes? : evidence from the Netherlands

Giarola, José Victor C.; Marie, Olivier; Cörvers, Frank; … - 2026

We study a policy change in the Netherlands that unexpectedly reduced the duration of preferential tax treatment for high-skilled migrants from specific countries. Using administrative data, we document substantial out-migration responses driven entirely by the top 1% of earners, with no...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015674977

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Tax-induced emigration: who flees high taxes? : evidence from the Netherlands

Giarola, José Victor C.; Marie, Olivier; Cörvers, Frank; … - 2023

Book / Working Paper

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

The impact of climate and environmental governance policy uncertainty on corporate tax avoidance : does financial constraint matter? : evidence from China

Persakis, Antonios; Pavlou, Christos - 2026

This study investigates whether and how climate and environmental governance policy uncertainty shapes corporate tax avoidance. Using a comprehensive panel of 25,316 firm-year observations from 4700 Chinese listed firms over 2002-2024, we document that both climate and environmental governance...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015676481

Rethinking anti-tax avoidance measures in the European Union

Spengel, Christoph; Gaul, Johannes; Göbel, Alexander; … - 2026

This study examines the evolving landscape of anti-tax avoidance measures in the European Union (EU), focusing on the interplay between the Anti-Tax Avoidance Directive (ATAD), the EU Blacklist Code of Conduct on Business Taxation, various unilateral regulations, and the global minimum tax....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015590010

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

Levenko, Natalia - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015677274

From commitment to effective utilisation : evaluating Nigeria's implementation of tax standards for exchange of information

Abdullahi, Bala Dahiru; Imam, Bilal Hamza - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015677542

Multinationals' responses to anti-base erosion and profit shifting policies : evidence from tax returns

Amberger, Harald; Pendl, Stefanie - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016070212

Tax cuts versus profit shifting regulations

Bjertnæs, Geir H. M. - 2026

The literature highlights the importance of international coordination in both corporate tax rates and regulations governing profit shifting to ensure the effective taxation of multinational firms. This paper illustrates, within a stylized theoretical framework, that regulations limiting profit...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073335

Family firms’ tax behavior : the effect of Brazil’s new transfer pricing rules

Viana, Cledilson; Cruz, Sérgio; Dinis, Ana Arromba - 2026

This study investigates how family firms adjusted their tax strategies following Brazil's 2023 alignment with the OECD transfer pricing guidelines, using nonfamily firms as a benchmark. The analysis adopts a blended socioemotional wealth (SEW) and implicit theory perspective, which explains...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016071042

Asset ambiguity, reporting flexibility, and strategic declarations : evidence from audit announcements and a dividend tax cut

Kastoryano, Stephen - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016072281