Showing 1 - 10 of 20
This paper examines how information on the purchasing patterns of different customer segments can be used to more accurately evaluate the economic impact of mergers. Using a detailed dataset for the leading manufacturers in the US during the late nineties, I evaluate the welfare effects of the...
Persistent link: https://www.econbiz.de/10010928622
When fairly homogeneous taxpayers are affected by common income shocks, a tax agency’s optimal auditing strategy consists of auditing a low-income declarer with a probability that (weakly) increases with the other taxpayers’ declarations. Such policy generates a coordination game among...
Persistent link: https://www.econbiz.de/10010928739
This paper employs a decomposition analysis of inequality by income source to understand and explain particular aspects of income inequality in Greece. The results suggest that entrepreneurial income is the most significant contributor to overall inequality in Greece. It is also shown that there...
Persistent link: https://www.econbiz.de/10010928797
The shadow economy and tax evasion are both widespread in Greece. This has adverse effects in terms of horizontal and vertical equity, as well as in terms of efficiency. We take advantage of access to a large sample of income tax returns in 2004/05, and compare tax reported incomes with those...
Persistent link: https://www.econbiz.de/10008635795
The shadow economy and tax evasion are both widespread in Greece. This has adverse effects in terms of horizontal and vertical equity, as well as in terms of efficiency. We take advantage of access to a large sample of income tax returns in 2004/05, and compare tax reported incomes with those...
Persistent link: https://www.econbiz.de/10010745623
We present detailed empirical evidence that around Greek elections, misgovernance results in significant increases in wildfires and tax evasion and with important economic implications: the cumulative cost of these effects in recent years has been over 8% of GDP and has therefore been a...
Persistent link: https://www.econbiz.de/10010686648
The tax-payer-as-gambler (TAG) model of tax non-compliance is the classic vehicle for providing some simple insights. Under fairly general conditions this model supports the following four propositions: (1) if the rate of return to evasion is positive everyone evades tax; (2) people with higher...
Persistent link: https://www.econbiz.de/10011071195
In this paper, we show that ownership structures vary considerably across Europe, and that the dominant form of …
Persistent link: https://www.econbiz.de/10010884735
. The example of the iron industry shows that many new ideas and skills flowed into India from Europe, but not all met with …
Persistent link: https://www.econbiz.de/10010744845
We revisit Western Europe’s record with labor-productivity convergence, and tentatively extrapolate its implications … for the future path of Eastern Europe. The poorer Western European countries caught up with the richer ones through both … Eastern Europe the employment share of agriculture is typically quite large, and agriculture is particularly unproductive …
Persistent link: https://www.econbiz.de/10010745276