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update their beliefs about the probability of being audited, both before and after audits are definitely withdrawn.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systematic audits, they decrease both their beliefs and their … contributions almost immediately after audits are withdrawn.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

What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries

Torgler, Benno; Schneider, Friedrich - Institute for the Study of Labor (IZA) - 2006

Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance several researchers have argued that citizens’ attitudes toward paying taxes defined as tax morale helps to explain the high degree of tax...

Persistent link: https://www.econbiz.de/10005703279

Unreported Labour

Barth, Erling; Ognedal, Tone - Institute for the Study of Labor (IZA) - 2005

Unreported labour by one worker in a firm increases the probability of detection for his fellow workers, not only for himself. The firm takes this external effect into account. As a consequence, unreported work becomes rationed by the firms demand, rather than determined by demand equal supply....

Persistent link: https://www.econbiz.de/10005703419

Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia

Gorodnichenko, Yuriy; Martinez-Vazquez, Jorge; Peter, … - Institute for the Study of Labor (IZA) - 2007

Using micro-level data, we examine the effects of Russia’s 2001 flat rate income tax reform on consumption, income, and tax evasion. We use the gap between household expenditures and reported earnings as a proxy for tax evasion with data from a household panel for 1998- 2004. Utilizing...

Persistent link: https://www.econbiz.de/10005703531

Tax Evasion: Cheating Rationally or Deciding Emotionally?

Coricelli, Giorgio; Villeval, Marie Claire; Joffily, Mateus - Institute for the Study of Labor (IZA) - 2007

The economic models of tax compliance predict that individuals should evade taxes when the expected benefit of cheating is greater than its expected cost. When this condition is fulfilled, the high compliance however observed remains a puzzle. In this paper, we investigate the role of emotions...

Persistent link: https://www.econbiz.de/10005703574

Tax Evasion in a Unionised Economy

Goerke, Laszlo - Institute for the Study of Labor (IZA) - 2001

In a unionised labour market, a substitution of a payroll for an income tax will not alter employment if tax obligations are fulfilled. However, if workers or firms can evade taxes this irrelevance result might no longer apply. This will especially be the case if the fine for tax evasion depends...

Persistent link: https://www.econbiz.de/10005703834

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

Taxes and Benefits: Two Distinct Options to Cheat on the State?

Halla, Martin; Schneider, Friedrich - Institute for the Study of Labor (IZA) - 2008

While there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud, has gained relatively modest attention in the economic literature. This paper seeks to fill this gap. We explore differences between benefit fraud and tax evasion due to...

Persistent link: https://www.econbiz.de/10005822596

Tax Evasion and Social Interactions

Fortin, Bernard; Lacroix, Guy; Villeval, Marie-Claire - Institute for the Study of Labor (IZA) - 2004

The paper extends the standard tax evasion model by allowing for social interactions. In Manski’s (1993) nomenclature, our model takes into account social conformity effects (i.e., endogenous interactions), fairness effects (i.e., exogenous interactions) and sorting effects (i.e., correlated...

Persistent link: https://www.econbiz.de/10005822713