income tax evasion choices cannot be separated. -- firms ; individuals ; tax evasion ; uncertainty …Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices …

Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices …

-employed individuals, and wage-earners. We find that both programs induced strong compliance responses. The public disclosure caused on … average a 9 log-points increase in the tax paid by individuals exposed to the program. The increase was even larger for the …

evasion, there cannot be optimal direct-indirect tax mix, because tax evasion is accompanied by uncertainty and hence …

This paper analyzes the sources of heterogeneity in legal tax avoidance strategies across individuals. Three conditions … facilitate income shifting across tax bases to reduce the individualś overall tax burden. We find that both tax incentives and …

We study responsiveness of owner-managed companies to a corporate income tax kink using Dutch tax records linking firms … for firms using specific investment deductions. These are generous, allow for large depreciation and include assets that … can reflect owner-managers' consumption. The CETI rises with deductions' use and is higher for large firms in industries …

Self-employed individuals have arguably greater opportunities than wage earners to underreport their incomes. The … and expenditure data to examine the extent of underreporting of income among self-employed individuals in Sweden. A key …