Showing 1 - 10 of 43
During the financial crisis, G20 countries compelled tax havens to sign bilateral treaties providing for exchange of bank information. Policymakers have celebrated this global initiative as the end of bank secrecy. Exploiting a unique panel dataset, our study is the first attempt to assess how...
Persistent link: https://www.econbiz.de/10011126343
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
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 construction industry is important for Chinese rural to urban migrants. Over 90% of urban construction workers are rural migrants, and over a third of all rural migrants work in construction. The construction industry is not only particularly important, but is also different from other...
Persistent link: https://www.econbiz.de/10011126068
Recessions and policy interventions in labour markets in developing countries are characterized not only by changes in the unemployment rate, but also by changes in the proportion of formal or protected jobs. This reallocation between formal and informal jobs is large and occurs mainly because...
Persistent link: https://www.econbiz.de/10010745618
Research evidence on the impact of relative income position on individual attitudes and behaviour is sorely lacking. Therefore, this paper assesses such positional impact on social capital by applying 14 different measurements to International Social Survey Programme data from 25 countries. We...
Persistent link: https://www.econbiz.de/10010746066
Two experiments show that eliciting taxpayer preferences on government spending—providing taxpayer agency--increases tax compliance. We first create an income and taxation environment in a laboratory setting to test for compliance with a lab tax. Allowing a treatment group to express...
Persistent link: https://www.econbiz.de/10011125929
This paper examines trends in the distribution of household wealth in Great Britain from 1995 to 2005 using the British … Household Panel Survey (BHPS). The data show that wealth is very unevenly distributed and reveal a widening absolute gap over … the period between wealthier households and those with no or negative wealth. However, in relative terms, wealth grew …
Persistent link: https://www.econbiz.de/10010884701
Using the evidence from the Luxembourg Wealth Study it appears that the distribution of wealth in the UK is … and of the wealth differential between the rich and the rest? Using a Pareto model for the upper tail of the distribution …
Persistent link: https://www.econbiz.de/10010745038