Similar Search Results

Tax Compliance and Information Provision: A Field Experiment with Small Firms

Doerrenberg, Philipp; Schmitz, Jan - Institute for the Study of Labor (IZA) - 2015

We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and informed about the...

Persistent link: https://www.econbiz.de/10011269606

Ambiguity on Audits and Cooperation in a Public Goods Game

Dai, Zhixin; Hogarth, Robin M.; Villeval, Marie Claire - Institute for the Study of Labor (IZA) - 2014

update their beliefs about the probability of being audited, both before and after audits are definitely withdrawn. We find … that when individuals have initially experienced systematic audits, they decrease both their beliefs and their … contributions almost immediately after audits are withdrawn. In contrast, when audits were initially less frequent and more …

Persistent link: https://www.econbiz.de/10010739419

Work and Tax Evasion Incentive Effects of Social Insurance Programs: Evidence from an Employment-Based Benefit Extension

Bergolo, Marcelo; Cruces, Guillermo - Institute for the Study of Labor (IZA) - 2014

This article studies how social insurance programs shape individual's incentives to take up registered employment and to report earnings to the tax authorities. The analysis is based on a social insurance reform in Uruguay that extended healthcare coverage to the dependent children of registered...

Persistent link: https://www.econbiz.de/10010884195

Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply

Doerrenberg, Philipp; Duncan, Denvil - Institute for the Study of Labor (IZA) - 2012

Motivated by the observation that access to evasion opportunities is distributed heterogeneously across the labor market, this paper examines the extent to which labor supply elasticities with respect to tax rates depend on such evasion opportunities. We first discuss the channels through which...

Persistent link: https://www.econbiz.de/10010884307

Circumstantial Risk: Impact of Future Tax Evasion and Labor Supply Opportunities on Risk Exposure

Doerrenberg, Philipp; Duncan, Denvil; Zeppenfeld, … - Institute for the Study of Labor (IZA) - 2014

This paper examines whether risk-taking in a lottery depends on the opportunity to respond to the lottery outcome 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...

Persistent link: https://www.econbiz.de/10010884336

Tax Incidence in the Presence of Tax Evasion

Doerrenberg, Philipp; Duncan, Denvil - Institute for the Study of Labor (IZA) - 2014

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...

Persistent link: https://www.econbiz.de/10010884352

Prospect Theory and Tax Evasion: A Reconsideration of the Yitzhaki Puzzle

Piolatto, Amedeo; Rablen, Matthew D. - Institute for the Study of Labor (IZA) - 2013

Yitzhaki puzzle). The existing literature disagrees on whether prospect theory overturns the puzzle. We disentangle four … distinct elements of prospect theory and find loss aversion and probability weighting to be redundant in respect of the puzzle …. Prospect theory fails to reverse the puzzle for various classes of endogenous specification of the reference level. These …

Persistent link: https://www.econbiz.de/10010884369

Unequal Inequalities: Do Progressive Taxes Reduce Income Inequality?

Duncan, Denvil; Peter, Klara Sabirianova - Institute for the Study of Labor (IZA) - 2012

This paper analyzes the effect of changes in structural progressivity of national income tax systems on observed and actual income inequality. Using several unique measures of progressivity over the 1981-2005 period for a large panel of countries, we find that progressivity reduces inequality in...

Persistent link: https://www.econbiz.de/10010583703

Increasing Shadow Economies all over the World - Fiction or Reality?

Ernste, Dominik; Schneider, Friedrich - Institute for the Study of Labor (IZA) - 1998

Using various methods (currency demand, physical input (electricity) measure, model approach), which are discussed and criticized, estimates about the size of 67 developing, transition and OECD countries are presented. The average size of the shadow economy (in % of GDP) over 1989-93 in...

Persistent link: https://www.econbiz.de/10005763753

Why Pay Taxes When No One Else Does?

Epstein, Gil S.; Gang, Ira N. - Institute for the Study of Labor (IZA) - 2009

present a model which incorporates elements from the theory of information cascades with the standard model of tax evasion and …

Persistent link: https://www.econbiz.de/10005039642