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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
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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
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Who Must Pay Bribes and How Much?
Svensson, Jakob - C.E.P.R. Discussion Papers - 2002
This Paper uses an unique data set on corruption containing quantitative information on estimated bribe payments of … that variation in policies/regulations (across industries) explain the incidence of corruption, while variation in …
Persistent link: https://www.econbiz.de/10005124226
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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
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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
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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...
Persistent link: https://www.econbiz.de/10011196034
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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
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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
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Lobbying, Corruption and Other Banes
Campos, Nauro F; Giovannoni, Francesco - C.E.P.R. Discussion Papers - 2008
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
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Why do Firms Hide? Bribes and Unofficial Activity After Communism
Johnson, Simon; McMillan, John; Woodruff, Christopher - C.E.P.R. Discussion Papers - 1999
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