A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in … tax evasion and show that a buyout can increase expected tax revenues. This will be the case if (1) the audit probability … taxes evaded, and authorities use information about income generated by the decision about a tax buyout offer when setting …

tax compliance behavior of agents. In the first of these programs, the government began revealing income tax paid by every … taxpayer in the country. The second program publicly recognizes and rewards the top 100 tax paying corporations, partnerships … caused a substantial increase in tax payments. We explore the drivers of this behavior, including the shift of social norms …

wages, assume that a higher employee-borne tax burden reduces effort. In turn, this raises a firm's production costs and … reduces efficiency. Accordingly, we show that a higher employee-borne income tax negatively influences a multinational …'s profit by reducing manager effort. Furthermore, we compile data on personal income tax profiles for 49 economies and the year …

personal income tax profiles for 49 economies and the year 2002. In particular, we determine the component of labor taxes which …, we calculate the progressivity of personal income tax rates between the average wage and five times the average wage …. This may be interpreted as the tax progression which is relevant for well-paid workers. Then, we use the personal income …

We examine two Pakistani programs to see if the public disclosure of tax information and social recognition of top … taxpayers promote tax compliance. Pakistan began revealing income tax paid by every taxpayer in the country from 2012 …. Simultaneously, another program began recognizing and rewarding the top 100 tax paying corporations, partnerships, self …

The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how … strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines … administrative data with cross-bracket tax variation: a convex kink in the tax liability precedes a concave kink. Extending the …

This paper investigates whether tax evasion can be beneficial for an optimal income tax schedule. Past theoretical … tax revenues. In this study, we conducted an original real effort experiment in an online labor market with almost 1 … to evade (increased labor supply by 37%). More importantly, the expected tax revenue significantly and substantially …

Many countries apply lower fines to tax evading individuals when they voluntarily disclose the tax evasion they … to evade taxes, they nevertheless increase tax revenues net of administrative costs. I confirm the importance of … administrative costs in a survey of German competent local tax authorities. I then test the effects of voluntary disclosure on the …

measure tax behavior as elections, decided by the voting behavior in swing-states, push voters in partisan counties into and … provide real-world evidence that a positive outlook on government lowers tax evasion. …

We examine the role of tax incentives, tax awareness, and complexity in tax evasion. We observe a specific type of tax … evasion among business owners in Swedish administrative panel data, after the tax authority has approved all tax returns. For … the period 2006-2009, approximately 5% of tax returns overstate a claimed dividend allowance. Tax awareness decreases and …