Search Results - subject_exact:"Steuerstrafrecht"

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

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

Factors affecting e-invoice fraud : evidence from Vietnam

Le, Xuan Truong; Nguyen, Hoang Tuan; Hang Thu Nguyen-Phung - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015625198

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

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://www.econbiz.de, 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

Catching neutralizations : identifying neutralization techniques for white-collar crimes in offender statements

Hoekstra, Manon; Huisman, Wim; Schee, Britt van der - 2026

Among white-collar offenders, processes of neutralization appear to play a crucial role in sustaining both their moral self-concept and their social standing and subsequently play a role in commiting violations of the law. This article explores methods for collecting information on the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015643923

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015655994

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

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

Abela, Glenn - 2026

Persistent link: https://www.econbiz.de, 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015650544

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

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

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015637226

Chaperoning: taxtech controls and tentative implications for tax compliance

Björklund Larsen, Lotta - 2026

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

Using computerized information to enforce VAT : Evidence from Pakistan

Shah, Jawad - 2026

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

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Using computerized information to enforce vat : evidence from pakistan

Shah, Jawad - 2023

Book / Working Paper

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015546313

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

Dynamic tax evasion and growth with heterogeneous agents

Menoncin, Francesco; Modena, Andrea - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015485685

Tariff evasion, the trade gap, and structural trade

Studnicka, Zuzanna - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015485787

Time to give : poor health as a trigger for inter-vivos transfers

Suari-Andreu, Eduard; Lent, Max van - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015205409

Persistence and pervasiveness of tax evasion: an evolutionary analytical framework

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015205674

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

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

Heinemann, Marwin; Stiller, Wojciech - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330676

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

Heinemann, Marwin; Stiller, Wojciech - 2023

Book / Working Paper

Digitalization and Cross-Border Tax Fraud : Evidence from E-Invoicing in Italy

Heinemann, Marwin; Stiller, Wojciech - 2023

Book / Working Paper

Broker-dealers and executive private benefits

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015192448

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

Income tax evasion and third-party reported consumption and wealth : implications for the optimal tax structure

Gerritsen, Aart - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015394859

Tax evasion and optimal government interventions

Ergene, Salim - 2025

Persistent link: https://www.econbiz.de, 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015465954

The specific indirect effect of IRS audits

Grana, Jess; Lindsay, India; Lykke, Lucia; McGill, Max; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015466992

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015468087

Taxation, compliance, and clandestine activities

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

Persistent link: https://www.econbiz.de, 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

The dynamics of evasion : the price cap on Russian oil exports and the amassing of the shadow fleet

Cardoso, Diego S.; Salant, Stephen W.; Daubanes, Julien - 2025

To reduce funds for Russia’s Ukraine invasion, Western governments imposed a price ceiling on Russian seaborne oil exports using Western services. To sell above that ceiling, Russia developed a “shadow fleet” which uses no such services. We use a calibrated model driven by this fleet’s...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015182866

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The dynamics of evasion : the price cap on Russian oil exports and the amassing of the shadow fleet

Cardoso, Diego S.; Salant, Stephen W.; Daubanes, Julien - 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://www.econbiz.de, 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015440273

Modern tools for fraud detection : insights from the V4 and Ukraine

2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015456319

Introduction to the symposium on the shadow economy, tax evasion and public finances : editorial

Gaivoille, Nicolas; Stæhr, Karsten - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015458594

Taxing the untaxed? : the lasting effects of India's 2016 demonetization on tax collection

Wu, Da-Kai; Ko, Yi-Chun - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015459739

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

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015462955

Dynamics of evasion around tax thresholds : evidence from Indian firms

Choudhary, Keshav; Gupta, Bhanu - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015563878

Machine learning meets tax fraud : insights from Slovakia

Baumöhl, Eduard; Antol, Roderik; Výrost, Tomáš; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015609067

Appealing, threatening or nudging? : assessing various communication strategies to promote tax compliance

Saulītis, Andris; Chapkovski, Philipp - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015592505

The financial channel of tax amnesty policies : (discussion paper)

Bernini, Federico; Donaldson, Paula; Garcia-Lembergman, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015552459

Effects of the reverse charge mechanism on VAT gaps

Bohne, Albrecht; Hines, James R.; Koumpias, Antonios M.; … - 2025

The purpose of this paper is to evaluate the effect of reverse-charge mechanism (RCM) implementation on VAT compliance using an overall, countrylevel measure of VAT compliance, the VAT gap. The VAT gap is defined as the overall difference between expected and realized VAT revenues and is a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015554234

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015554256

Fighting VAT fraud : the importance of on-time monitoring and information exchange

Heinemann, Marwin; Laurenz, Ayse Sule Özdogan - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015555441

E-invoicing, tax audits and VAT compliance

Kotsogiannēs, Chrēstos; Salvadori, Luca; Karangwa, John; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015555592

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E-invoicing, tax audits and VAT compliance

Kotsogiannēs, Chrēstos; Salvadori, Luca; Karangwa, John; … - 2024 - This version: 24th July 2024

Edition: This version: 24th July 2024

Book / Working Paper

Bled dry : how tax abuse, illicit financial flows and debt affect women and girls in Africa

Van Biljon, Chloe; Oelofson, Jaco; Hofman, Layne; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015556294

Size-dependent enforcement, tax evasion and dimensional trap

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015589849

Tax evasion and debt dynamics with endogenous growth

Levaggi, Rosella; Menoncin, Francesco - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015619581

Emerging trends in tax fraud detection using artificial intelligence-based technologies

Alm, James; Belahouaoui, Rida - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015619641

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015626738

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Cross-border Value Added Tax Fraud In The European Union

Bussy, Adrien - 2020

Book / Working Paper