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Decentralized Deterrence, with an Application to Labor Tax Auditing

Di Porto, Edoardo; Persico, Nicola; Sahuguet, Nicolas - C.E.P.R. Discussion Papers - 2012

Deterrence of illegal activities is frequently carried out by many atomistic auditors (tax auditors, law enforcement agents, etc.). Not much is known either normatively about the best way to incentivize atomistic auditors, nor positively about what these incentives actually look like in real...

Persistent link: https://www.econbiz.de/10011083887

Coordination and the fight against tax havens

Konrad, Kai A.; Stolper, Tim - C.E.P.R. Discussion Papers - 2015

The success or failure of the fight against tax havens is the outcome of a coordination game between a tax haven and its potential investors. Key determinants are the costly international pressure and the haven country's revenue pool. The latter is determined endogenously by the decisions of...

Persistent link: https://www.econbiz.de/10011213307

Measuring the Shadow Economy: Endogenous Switching Regression with Unobserved Separation

Filer, Randall K; Hanousek, Jan; Lichard, Tomáš - C.E.P.R. Discussion Papers - 2015

We develop an estimator of unreported income that relies on much more flexible identifying assumptions than those … underlying previous estimators of the shadow economy using household-level data. Assuming only that evading households have a … higher consumption-income gap than non-evaders in surveys, an endogenous switching model with unknown sample separation …

Persistent link: https://www.econbiz.de/10011196034

Norms, Enforcement, and Tax Evasion

Besley, Timothy J.; Jensen, Anders; Persson, Torsten - C.E.P.R. Discussion Papers - 2015

This paper studies individual and social motives in tax evasion. We build a simple dynamic model that incorporates these motives and their interaction. The social motives underpin the role of norms and is the source of the dynamics that we study. Our empirical analysis exploits the adoption in...

Persistent link: https://www.econbiz.de/10011145415

Political Support and Tax Compliance: A Social Interaction Approach

Fershtman, Chaim; Lipatov, Vilen - C.E.P.R. Discussion Papers - 2009

People may express their political opinion by adopting different measures of civil disobedience. Tax compliance is an example of an economic decision that may be affected by anti-goverment sentiment. We consider a model in which political opinion as well as tax compliance decisions are both...

Persistent link: https://www.econbiz.de/10008558588

The Last Refuge of a Scoundrel? Patriotism and Tax Compliance

Konrad, Kai A.; Qari, Salmai - C.E.P.R. Discussion Papers - 2009

We study the effects of patriotism on tax compliance. If individuals feel a (random) patriotic warm glow from honest tax compliance, this has implications for optimal auditing and tax compliance. A higher expected warm glow reduces the government's optimal audit probability and yields higher tax...

Persistent link: https://www.econbiz.de/10005082541

The Political Economy of the (Weak) Enforcement of Sales Tax

Besfamille, Martin; De Donder, Philippe; Lozachmeur, … - C.E.P.R. Discussion Papers - 2009

The objective of this paper is to understand the determinants of the enforcement level of indirect taxation in a positive setting. We build a sequential game where individuals differing in their willingness to pay for a taxed good vote over the enforcement level. Firms then compete à la Cournot...

Persistent link: https://www.econbiz.de/10005666843

Did the Death of Australian Inheritance Taxes Affect Deaths?

Gans, Joshua S.; Leigh, Andrew - Research School of Economics, College of Business and … - 2006

In 1979, Australia abolished federal inheritance taxes. Using daily deaths data, we show that approximately 50 deaths were shifted from the week before the abolition to the week after (amounting to over half of those who would have been eligible to pay the tax). Our results imply that over the...

Persistent link: https://www.econbiz.de/10004977255

Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico

Frías, Judith A; Kumler, Todd; Verhoogen, Eric A - C.E.P.R. Discussion Papers - 2013

the Mexican social security agency and workers' responses to a household labor-force survey -- to investigate the extent …

Persistent link: https://www.econbiz.de/10011083313

Deception detection and the role of self-selection

Konrad, Kai A.; Lohse, Tim; Qari, Salmai - C.E.P.R. Discussion Papers - 2013

We consider a lie-catching experiment with 9240 judgements. A set of videotapes shows subjects participating in a tax compliance experiment. The subjects chose whether or not to misreport. Subjects knew that underreporters were chosen for an audit with some probability. An audit led to detection...

Persistent link: https://www.econbiz.de/10011084015