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A contest with the taxman - The impact of tax rates on tax evasion and wastefully invested resources

Bayer, Ralph C - EconWPA - 2004

We develop a moral hazard model with auditing where both the principal and the agent can influence the probability that the true state of nature is verified. This setting is widely applicable for situations where fraudulent reporting with costly state verification takes place. However, we use...

Persistent link: https://www.econbiz.de/10005556902

Finding out who the crooks are - Tax evasion with sequential auditing

Bayer, Ralph C - EconWPA - 2004

This paper investigates multi-item moral hazard with auditing contests. Although the presented model is widely applicable, we choose tax evasion as an exemplary application. We introduce a tax-evasion model where tax authority and taxpayer invest in detection and concealment. The taxpayers have...

Persistent link: https://www.econbiz.de/10005556958

Why People Evade Taxes in the Czech and Slovak Republics: A Tale of Twins

Hanousek, Jan; Palda, Filip - EconWPA - 2002

The present paper uses a survey of 1062 Czechs and 524 Slovaks to ask why people evade taxes. We maintain that the Czech and Slovak Republics are “twins” separated at birth and that divergences between these countries since their separation in 1992 can explain divergences in their rates of...

Persistent link: https://www.econbiz.de/10005125889

The Evolution of Tax Evasion in the Czech Republic: A Markov Chain Analysis

Hanousek, Jan; Palda, Filip - EconWPA - 2002

We use a dataset of 1062 individuals from the Czech Republic to forecast the evolution of tax evasion in that country. We ask each respondent how intensely (never, sometimes, often) he evaded taxes in 1995, 1999, and 2000, to calculate probabilities the average individual will move between these...

Persistent link: https://www.econbiz.de/10005125924

How Big IS the Irregular Economy?

Feige, Edgar L. - EconWPA - 2004

This paper examines the size and implications of the Underground Economy in the US.

Persistent link: https://www.econbiz.de/10005126423

Quality of Government Services and the Civic Duty to Pay Taxes in the Czech and Slovak Republics, and other Transition Countries

Hanousek, Jan; Palda, Filip - EconWPA - 2002

A 2002 survey of 1089 Czechs and 501 Slovaks, as well as a more limited survey of Hungary, and Poland, indicates that an individual may evade taxes in part if he believes he is receiving substandard government services. We suggest that an individual’s evaluation of the quality of government...

Persistent link: https://www.econbiz.de/10005408409

A New Look at the Laffer Curve and the Displacement Loss from Tax Evasion

Palda, Filip - EconWPA - 2001

The two most prominent deadweight losses in public finance are the triangle loss from taxation and the rectangle loss from rent-seeking. This paper suggests that a third type of deadweight loss can rival these two in size and deserves detailed exploration. In the presence of the underground...

Persistent link: https://www.econbiz.de/10005412474

The excess burden of tax evasion - An experimental detection- concealment contest

Bayer, Ralph C; Sutter, Matthias - EconWPA - 2004

We present an experimental study on the wasted resources associated with tax evasion. This waste arises from taxpayers and tax authorities investing costly effort in the concealment and detection of tax evasion. We show that these socially inefficient efforts - as well as the frequency of tax...

Persistent link: https://www.econbiz.de/10005062718

Anti-corruption programmes in post-communist transition countries and changes in the business environment, 1999-2002

Steves, Franklin; Rousso, Alan - EconWPA - 2004

This paper analyses the anti-corruption activities of 24 transition countries in the period 1999-2002. These activities … are divided into omnibus anti-corruption programmes, legislative reform aimed at tackling corruption, and adherence to … international anti-corruption conventions. The paper presents a new measure for determining the extent of anti- corruption activity …

Persistent link: https://www.econbiz.de/10005412534

UNDERGROUND ACTIVITY AND INSTITUTIONAL CHANGE: PRODUCTIVE, PROTECTIVE AND PREDATORY BEHAVIOR IN TRANSITION ECONOMIES

Feige, Edgar L. - EconWPA - 2003

clash, noncompliant behaviors proliferate, among them, tax evasion, corruption, bribery, organized criminality, and theft of …, circumvention, abuse, and/or corruption of institutional rules--comprise what we can be termed underground economies. A variety of …

Persistent link: https://www.econbiz.de/10005062456

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