Search Results - subject_exact:"Steuerveranlagung"

Roy, Debarpita - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614804

State capacity and identity : assimilation vs resistance of tribal rimlands

Skaperdas, Stergios; Testa, Patrick A. - 2026

While the populations of wealthy modern states primarily identify with their nation, middle- and low-income countries often contain large populations that adhere to distinct subnational identities. We model a central government elite that has a conflictual relationship with its “tribal...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015593094

Can higher education levels improve tax compliance?

Gazilas, Emmanouil Taxiarchis; Bragoudakis, Zacharias - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015593680

The welfare state myth : how low-tax countries offer the world's best welfare

Fölster, Stefan; Sanandaji, Nima - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015558303

Why aggregate indicators fail in fiscal sustainability evaluation : tax base heterogeneity, reweighting, and the limits of GDP elasticity

Shimada, Etsusaku - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015579634

Countries' tax effort : disentangling the frontier tax gap

Fenochietto, Ricardo; Pessino, Carola; Fenochietto, Nicole - 2026

Using Stochastic Frontier Analysis, this paper updates, for 123 countries, the estimates of tax capacity-defined as the maximum level of revenue a country can feasibly achieve - and tax effort - measured as the ratio of actual tax revenue to tax capacity. It also introduces two novel models that...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015627337

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

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015640012

Unitary taxation and formulary apportionment : estimation of global revenue implications and review of wider consequence

Loretz, Simon - 2026

This project reviews the revenue implications of the introduction of a global implementation of unitary taxation and formula apportionment. The combination of a various sources of firm-level data allows to learn more about the channels and the extent of the reallocation of tax revenues. The...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015640627

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

Show one more version 1

Does global financial transparency improve tax compliance in developing countries?

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

Book / Working Paper

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

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

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

Earnings management in response to the introduction of additional corporate income tax

Šušak, Toni - 2026

The objective of this research was to assess the impact of the introduction of windfall taxes on accrual earnings management in the Republic of Croatia. The Croatian windfall taxation setting was unique in the European Union due to the comprehensive taxpayer approach. The research sample...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015664802

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

Natural disasters, property reappraisal, and fiscal outcomes

Davlasheridze, Meri; Hou, Yilin; Miao, Qing - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060323

VAT withholding scheme and tax compliance : evidence from Ghana

Boahen, Emmanuel Adu; Opoku, Kwadwo; Manu, Joseph Adjei - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061457

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

From law to practice : Bhutan's GST rollout and lessons for small digitalising economies

Niesten, Hannelore - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016085175

Using macro counterfactuals to assess plausibility : an illustration using the 2001 rebate MPCs

Orchard, Jacob D.; Ramey, Valerie A.; Wieland, Johannes - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015617127

Show one more version 1

Using Macro Counterfactuals to Assess Plausibility : An Illustration using the 2001 Rebate MPCs

Orchard, Jacob; Ramey, Valerie A.; Wieland, Johannes - 2023

Book / Working Paper

Crypto tax transparency : crypto assets and exchange of information for tax purposes

Dilen, Thomas - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015618778

Wealth tax enforcement : the role of tax and institutional design

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015546671

Show one more version 1

Wealth tax enforcement : the role of tax and institutional design

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

Edition: Version October 2025

Book / Working Paper

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://ebvufind01.dmz1.zbw.eu/10015654899

Taxing people : the next one hundred years

2026

This book is for all scholars and policymakers who seek to understand how globalization, digitalization, post-colonialism, and changing social and demographic conditions impact traditional modes of taxing individuals. It identifies threats to the welfare state as well as opportunities for states...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015591534

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

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015655170

Tax administration quality and foreign investment in developing countries : evidence from participation in tax inspectors without borders

Ferguson, Duke; Krupa, Trent J.; Laux, Rick C. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651892

The enforcement dilemma of the global minimum tax

Hindriks, Jean; Nishimura, Yukihiro - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015323757

Tax disputes prevention and resolution and tax (un)certainty : two interconnected concepts within the frame of the BEPS action plan

Savvaidou, Katerina; Athanasaki, Vasiliki - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015635187

Navigating the digital terrain : assessing the impact of digital infrastructure on local tax enforcement

Ul Ain, Qurat; Yousaf, Tahir; Sergi, Bruno S. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015636699

Estimating Value Added Tax (VAT) and Corporate Income Tax (CIT) Gaps in Indonesia

2025

This note presents the results of the analysis of Value Added Tax (VAT) and Corporate Income Tax (CIT) compliance and policy gap estimates in Indonesia between 2016 and 2021. The study's objective is to quantify the magnitude of the tax gaps and to identify drivers behind the low efficiency of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015372438

Reallocating taxing rights and online trade : pillar one as a partial formula apportionment

Mukunoki, Hiroshi; Okoshi, Hirofumi; Schindler, Dirk - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015374080

Digital Transformation in Customs and Taxation : A Catalyst for Economic Resilience

2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015582400

Huang, Yong; Chan, Kam C.; Zhao, Chunxiang - 2025

We investigate the impact of tax-related human capital (THC) on corporate financial reporting aggressiveness. Using the presence of former or current tax officers from tax authorities on a firm's board of directors as a proxy for THC, we find that firms with tax officer directors report their...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015374241

A generalized inefficiency model for interpreting tax collection efficiency

Rezaei, Ebrahim; Jablonsky, Josef - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016062759

The effect of big data-driven tax enforcement on audit pricing : evidence from China

Wu, Xiting; Ying, Sammy Xiaoyan; You, Jiaxing; Wu, Xiaochun - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063538

Is the elasticity of taxable income mostly an income effect?

Dufour, Xavier; Michaud, Pierre-Carl; Smart, Michael - 2025

We use variation in marginal tax rates and in tax bracket thresholds at which they apply in order to identify the substitution and income effects of tax reforms. We use a triple-difference estimator that exploits variation from subnational tax reforms, for which behavioral responses to taxes are...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015211755

Show one more version 1

Is the elasticity of taxable income mostly an income effect?

Dufour, Xavier; Michaud, Pierre-Carl; Smart, Michael - 2025

Book / Working Paper

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

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015330674

Tax implications of forming and operating a business using a case study of student athletes' name, image, and likeness activities

Inger, Kerry K.; Mathis, Mollie E.; Sadler, Abbie E. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073778

From bitter lemons to lemonade : the fiscal promise of digital service taxes in sub-Saharan Africa

Bakundana, Martin - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016084996

Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy

Heinemann, Marwin; Stiller, Wojciech - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015330676

The Effect of audit burden on subsequent tax evasion

Hageman, Amy M.; LaMothe, Ethan; Marshall, Mary E. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016085466

Assessing Scottish tax strategy and policy

Adam, Stuart; Phillips, David - 2025

The Scottish Government has a range of tax powers at its disposal, which it has used in recent years to forge an increasingly distinct tax policy from the rest of the UK. In its 2025-26 Budget, the Scottish Government made a number of tax policy changes, including to income tax, business rates,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015331215

Support from the Economic Commission for Africa for increasing tax revenues in the Sudan

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015331267

Crossing borders, sharing burdens : rethinking taxation and migration as fiscal belonging

Björklund Larsen, Lotta; Oats, Lynne - 2026

Chapter 1 Introduction -- Chapter 2 A Topography of Tax Knowledge -- Chapter 3 From Citizenship to Belonging -- Chapter 4 Facets of Fiscal Belonging -- Chapter 5 Fiscal Culture -- Chapter 6 Reciprocity Thick and Thin -- Chapter 7 Conclusion .

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015612140

Incentive effects of tax transparency : does country-by-country reporting call for arbitration?

Martini, Jan T.; Niemann, Rainer; Simons, Dirk; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015333623

Corporate tax planning and enforcement

Dyck, Daniel - 2025

This study investigates how strategic interactions between corporate tax planning and tax enforcement are affected by two policy instruments: strengthening tax enforcement by increasing the number of specialized enforcement staff and improving tax audit technologies. I employ an economic model...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015337403

Cryptocurrency taxation : a bibliometric analysis and emerging trends

Lazea, Georgiana-Iulia; Balea-Stanciu, Maria-Roxana; … - 2025

This article conducts a comprehensive bibliometric analysis of 182 papers to trace the progression of research on cryptocurrency taxation. The study highlights prevailing patterns, influential contributors, and collaborative networks by utilising data from Scopus and the Web of Science Core...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015338308

Differential bunching impacts across the income distribution : evidence from tax administrative data

Adu-Ababio, Kwabena; Bryson, Samuel; Mwale, Evaristo; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015193257

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://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://ebvufind01.dmz1.zbw.eu/10015327201