Showing 1 - 10 of 204
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
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 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
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
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
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...
Persistent link: https://www.econbiz.de/10011196034
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
Ukraine face higher effective tax rates, worse official corruption, greater incidence of mafia protection, and have less faith … in the court system. Our firm-level regressions for the three Eastern European countries find that official corruption is …
Persistent link: https://www.econbiz.de/10005792051
corruption the preferred one in poor countries. Analyses of their joint effects are understandably rare. This paper provides a … theoretical framework that focus on the relationship between lobbying and corruption (that is, it investigates under what … conditions they are complements or substitutes). The paper also offers novel econometric evidence on lobbying, corruption and …
Persistent link: https://www.econbiz.de/10005792187
Although the theoretical literature often uses lobbying and corruption synonymously, the empirical literature … associates lobbying with the preferred mean for exerting influence in developed countries and corruption with the preferred one … suggest that (a) lobbying and corruption are fundamentally different, (b) political institutions play a major role in …
Persistent link: https://www.econbiz.de/10005136644