Showing 1 - 10 of 59
While there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud … differences between benefit fraud and tax evasion due to differing social norms. We define the concepts of benefit morale and tax … large micro data set of respondents from 29 OECD member countries, shows that benefit morale and tax morale have different …
Persistent link: https://www.econbiz.de/10005822596
This survey presents the various methods to estimate the size of the shadow economy, their strengths and weaknesses and the estimation results. The purpose of the survey is threefold. Firstly, it demonstrates that no ideal method to estimate the size and development of the shadow economy exists....
Persistent link: https://www.econbiz.de/10010884126
to report earnings to the tax authorities. The analysis is based on a social insurance reform in Uruguay that extended …
Persistent link: https://www.econbiz.de/10010884195
market, this paper examines the extent to which labor supply elasticities with respect to tax rates depend on such evasion … laboratory experiment in which all participants undertake a real-effort task over several rounds. Subjects face a tax rate, which … effort responses to changes in the net-of-tax rate than participants in the control group; suggesting that both groups indeed …
Persistent link: https://www.econbiz.de/10010884307
through additional labor effort and/or tax evasion. Previous empirical attempts to answer this question face identification … issues due to self-selection into jobs that facilitate tax evasion and labor effort flexibility. We address these … while access to tax evasion has no effect on risk behavior. We discuss possible explanations for this result based on the …
Persistent link: https://www.econbiz.de/10010884336
This paper studies the effect of tax evasion on the economic incidence of sales taxes. We design a laboratory … experiment in which buyers and sellers trade a fictitious good in double auction markets. A per-unit tax is imposed on sellers …, and sellers in the treatment group are provided the opportunity to evade the tax whereas sellers in the control group are …
Persistent link: https://www.econbiz.de/10010884352
The standard expected utility model of tax evasion predicts that evasion is decreasing in the marginal tax rate (the …
Persistent link: https://www.econbiz.de/10010884369
Standard economic models of tax compliance have focused on enforcement-driven compliance. Notably, tax administrators … also tend to place a great deal of emphasis on the importance of improving "tax morale" by encouraging voluntary compliance …, creating a culture of compliance, and changing social norms. Tax morale does indeed appear to be an important component of …
Persistent link: https://www.econbiz.de/10010959560
This paper investigates a previously unexplored behavioral response to taxation: whether smokers compensate for higher cigarette taxes by enrolling in food stamps. First, we show theoretically that increases in cigarette taxes can induce food stamp take-up of non-enrolled, eligible smoking...
Persistent link: https://www.econbiz.de/10011210820
What are the factors that explain reversals in the implementation of structural reforms? Our main hypothesis is that reversals in different reforms are driven by different factors. This paper uses new reform indicators and presents novel evidence showing that (a) FDI inflows reduce the...
Persistent link: https://www.econbiz.de/10011279308