Narrow search
Showing 1 - 10 of 192,929
Cover Image
Corruption, tax evasion and the Laffer curve
Sanyal, Amal; Gang, Ira N.; Goswami, Omkar - 1998 - Revised May 1998
corruption in the administration, these outcomes become more likely. …
Persistent link: https://www.econbiz.de/10011577277
Cover Image
Is consumption-Laffer curve hump-shaped? : the role of VAT evasion
Vasilev, Aleksandar - 2016
This paper shows a standard RBC model, when augmented with a VAT evasion channel, where evasion depends on the consumption tax rate, can produce a hump-shaped consumption Laffer curve. Furthermore, when the evasion channel is turned off, the hump in the Laffer curve disappears, resulting in a...
Persistent link: https://www.econbiz.de/10011548769
Cover Image
Two sources of bias in estimating the peak of the Laffer curve
Usher, Dan - 2013
Important as it is for public policy, there is still no consensus about the size of the revenue-maximizing tax rate at the top of the Laffer curve. The purpose of this essay is not to supply a correct rate, but to identify difficulties in doing so. 1) Estimates of the revenue-maximizing tax rate...
Persistent link: https://www.econbiz.de/10010213152
Cover Image
Can the Laffer curve become a policy tool for reducing tax evasion? : stratification of property tax collection by land use
Arbel, Yuval; Fialkoff, Chaim; Kerner, Amichai - In: Journal of urban management 8 (2019) 1, pp. 57-74
We construct Laffer curves to evaluate the efficiency of local property tax collection based on a micro-level panel dataset referring to 2013–2016 and obtained from the Jerusalem municipality. Unlike previous literature, we apply a tractable ad hoc methodology, which, compared with the...
Persistent link: https://www.econbiz.de/10012028544
Cover Image
Corruption, tax evasion and social values
Litina, Anastasia; Palybos, Theodōros - 2014
Persistent link: https://www.econbiz.de/10010413114
Cover Image
Anti-tax evasion, anti-corruption and public good provision
Banerjee, Ritwik; Boly, Amadou; Gillanders, Robert - 2020
Persistent link: https://www.econbiz.de/10012318214
Cover Image
Is transparency a blessing or a curse? : an experimental horse race between accountability and extortionary corruption
Engel, Christoph; Zamir, Eyal - In: International review of law and economics 78 (2024), pp. 1-15
Persistent link: https://www.econbiz.de/10014551904
Cover Image
Corruption in customs
Chalendard, Cyril; Fernandes, Ana Margarida; Raballand, … - 2021
This paper presents a new methodology to detect corruption in customs and applies it to Madagascar’s main port … the approach, but also triggered a novel manifestation of manipulation that rejuvenated systemic corruption. Tax revenue … losses associated with the corruption scheme are approximately 3 percent of total taxes collected and highly concentrated …
Persistent link: https://www.econbiz.de/10012797667
Cover Image
Corruption, taxation and the impact on the shadow economy
Němec, Daniel; Kotlánová, Eva; Kotlán, Igor; … - In: Economies : open access journal 9 (2021) 1/18, pp. 1-16
While assessing the economic impacts of corruption, the corruption-related transmission channels which influence … impacts corruption has on the size of the shadow economy as well as on the individual sources of long-term economic growth …, making use of a transmission channel through which corruption affects the tax burden components. Using the method of an …
Persistent link: https://www.econbiz.de/10012483331
Cover Image
Corruption and firm tax evasion
Alm, James; Martinez-Vazquez, Jorge; McClellan, Chandler - 2016
Persistent link: https://www.econbiz.de/10011716764