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Desai, Mihir A. - 2004

This paper analyzes the interaction between corporate taxes and corporate governance. We show that the characteristics of a taxation system affect the extraction of private benefits by company insiders. A higher tax rate increases the amount of income insiders divert and thus worsens governance...

Persistent link: https://www.econbiz.de/10012467710

Corporate Tax Avoidance and High Powered Incentives

Desai, Mihir A. - 2004

This paper analyzes the links between corporate tax avoidance, the growth of high-powered incentives for managers, and the structure of corporate governance. We develop and test a simple model that highlights the role of complementarities between tax sheltering and managerial diversion in...

Persistent link: https://www.econbiz.de/10012468222

Continuing Dangers of Disinformation in Corporate Accounting Reports

Kane, Edward J. - 2003

performance. In principle, outside auditing firms and other watchdog institutions help outside investors to identify and ignore … corporate officials to affirm the essential economic accuracy of any data their firms publish, officials of outside auditing … asymmetry in obligations permits auditing firms to continue to be compensated for knowingly and willfully certifying valuation …

Persistent link: https://www.econbiz.de/10012469064

Cigarettes and Alcohol : Substitutes or Complements?

Decker, Sandra L. - 2000

Taxation of cigarettes and alcohol can raise revenue and reduce consumption of goods with negative external effects. Despite medical and psychological evidence linking their consumption, little previous work has investigated the significance of cross-price effects in cigarette and alcohol...

Persistent link: https://www.econbiz.de/10012471201

Capital Gains Realizations of the Rich and Sophisticated

Auerbach, Alan J. - 2000

This paper attempts to bring theoretical and empirical research on capital gains realization behavior closer together by considering whether investors who appear to engage more in strategic tax avoidance activity also respond differently to tax rates. We find that such investors exhibit...

Persistent link: https://www.econbiz.de/10012471242

Tax Avoidance, Evasion, and Administration

Slemrod, Joel - 2000

When tax structure changes, people may alter their consumption basket, but they also may call and give new instructions to their accountant, change their reports to the IRS, change the timing of transactions, and undertake a range of other actions that do not directly involve a change in their...

Persistent link: https://www.econbiz.de/10012471303

Taxing Property in Developing Countries : Theory and Evidence from Mexico

Brockmeyer, Anne; Estefan, Alejandro; Ramírez Arras, Karina - National Bureau of Economic Research - 2021

Property taxes in developing countries are plagued by noncompliance and can exacerbate liquidity constraints. We characterize optimal enforcement and taxation policies as functions of revenue elasticities and measures of taxpayer hardship. We estimate these parameters using multiple sources of...

Persistent link: https://www.econbiz.de/10012510516

Organizational Capacity and Profit Shifting

Bilicka, Katarzyna A.; Scur, Daniela - National Bureau of Economic Research - 2021

This paper analyses the effect of a firm's organizational capacity on the reported profitability of multinational enterprises (MNEs). Better organizational practices improve productivity and the potential taxable profits of firms. However, higher adoption of these practices may also enable more...

Persistent link: https://www.econbiz.de/10012629445

Do Collateral Sanctions Work? Evidence from the IRS' Passport Certification and Revocation Process

Organ, Paul R.; Ruda, Alex; Slemrod, Joel; Turk, Alex - National Bureau of Economic Research - 2021

Penalties for tax evasion are typically financial, but many jurisdictions also utilize collateral sanctions that deny access to some government-provided service. To learn about the effectiveness of such penalties, we examine a U.S. policy restricting passport access for taxpayers with...

Persistent link: https://www.econbiz.de/10012599319

Tax Evasion and Capital Gains Taxation

Poterba, James M. - 1987

This paper uses time-series data to investigate how changes in capital gains tax rates affect taxpayer compliance. It finds that a one percent increase in the marginal tax rate reduces voluntary compliance by between one half and one percent. These results confirm the findings of previous...

Persistent link: https://www.econbiz.de/10012476950

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