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The Effect of Awareness and Incentives on Tax Evasion
Alstadsæter, Annette; Jacob, Martin - CESifo - 2013
We examine the role of tax incentives, tax awareness, and complexity in tax evasion. We observe a specific type of tax evasion among business owners in Swedish administrative panel data, after the tax authority has approved all tax returns. For the period 2006–2009, approximately 5% of tax...
Persistent link: https://www.econbiz.de/10010877805
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Trust Breeds Trust: How Taxpayers are Treated
Feld, Lars P.; Frey, Bruno S. - CESifo - 2000
Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying and evading taxes. A neglected aspect of tax compliance is the interaction of taxpayers and tax authorities. The relationship between the two actors can be understood as an...
Persistent link: https://www.econbiz.de/10005181387
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Money at the Docks of Tax Havens: A Guide
Hebous, Shafik - CESifo - 2011
This essay critically revisits the roles and influences of tax havens in the world economy. It combines various massages of available studies in one scheme, documents a number of observations, and proposes several issues for future research.
Persistent link: https://www.econbiz.de/10009320788
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A Journey from a Corruption Port to a Tax Haven
Hebous, Shafik; Lipatov, Vilen - CESifo - 2011
We sketch a model according to which tax havens attract corporate income generated in corrupted countries. In our framework, tax havens have two opposite effects on welfare. First, tax havens’ services have a positive effect on welfare through encouraging investment by firms fearing...
Persistent link: https://www.econbiz.de/10009352225
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Human Capital Formation and Tax Evasion
Goerke, Laszlo - CESifo - 2012
A strictly risk-averse individual with an exogenous gross income in period one can acquire human capital in the same period and evade taxes. Period-two income rises with educational investments in period one and can also be hidden from tax authorities. It is shown that a greater tax...
Persistent link: https://www.econbiz.de/10009645647
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Tax Progressivity and Tax Evasion
Goerke, Laszlo - CESifo - 2003
More progressive income taxes raise employment in models of imperfectly competitive labour markets. However, this prediction is not robust to modifications of the analytical structure. For example, in an efficiency wage setting, more progressive taxes reduce profits. This induces firms to exit...
Persistent link: https://www.econbiz.de/10005406269
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Justice under Uncertainty
Cettolin, Elena; Riedl, Arno - CESifo - 2013
An important element for the public support of policies is their perceived justice. At the same time most policy … choices have uncertain outcomes. We report the results of a first experiment investigating just allocations of resources when … their own risk preferences. The observed allocations are consistent with four different views of justice under uncertainty. …
Persistent link: https://www.econbiz.de/10010877816
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Procedurally Fair Collective Provision: Its Requirements and Experimental Functionality
Güth, Werner; Kliemt, Hartmut; Koukoumelis, Anastasios; … - CESifo - 2013
This paper derives and justifies a procedurally fair bidding mechanism and reviews experiments that apply the mechanism to public projects provision. In the experiments, not all parties benefit from provision, and the projects’ costs can be negative. The experimental results indicate that the...
Persistent link: https://www.econbiz.de/10010723523
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Nice Guys Finish Last: Are People with Higher Tax Morale Taxed more Heavily?
Doerrenberg, Philipp; Duncan, Denvil; Fuest, Clemens; … - CESifo - 2012
This paper provides evidence of efficient taxation of groups with heterogeneous levels of ‘tax morale’. We set up an optimal income tax model where high tax morale implies a high subjective cost of evading taxes. The model predicts that ‘nice guys finish last’: groups with higher tax...
Persistent link: https://www.econbiz.de/10010877700
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Customs Compliance and the Power of Imagination
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - CESifo - 2012
experiment in which underreporting has a higher expected payoff than truthful reporting we find: a large share, about 15 …
Persistent link: https://www.econbiz.de/10009416113