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Sham Litigation, Delayed Tax Payment and Evasion : The Role of Informal Credit Market
Marjit, Sugata - 2020
We model the interaction between the informal credit market and the act of tax collection by the government; in presence and functioning of the informal credit market, the agents (the tax paying firms) engage in false or sham litigation and deferred tax payments. During the litigation period...
Persistent link: https://www.econbiz.de/10012843427
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Productivity and Tax Evasion
Dabla-Norris, Era - 2020
The extent of tax compliance has important implications for revenue yield, efficiency and the fairness of any tax system. Tax evasion undermines revenue collection, distorts competition, and undermines a country's development prospects. In this paper, we investigate whether higher productivity...
Persistent link: https://www.econbiz.de/10012844421
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Sovereign Default and Imperfect Tax Enforcement
Pappadà, Francesco - 2019
We show that, in many countries, tax compliance is volatile and markedly responds to fiscal policy. To explore the consequence of this novel stylized fact, we build a model of sovereign debt with limited commitment and imperfect tax enforcement. Fiscal policy persistently affects the size of the...
Persistent link: https://www.econbiz.de/10012867017
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Escaping the Exchange of Information : Tax Evasion Via Citizenship-by-Investment
Langenmayr, Dominika; Zyska, Lennard - 2021
With (automatic) exchange of tax information among countries now common, tax evaders have had to find new ways to hide their offshore holdings. One such way are citizenship-by-investment programs, which offer foreigners a new passport for a local investment or a fixed fee. We show analytically...
Persistent link: https://www.econbiz.de/10013237222
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Tax Competition with Two Tax Instruments - and Tax Evasion
Becker, Johannes; Wilson, John D. - 2021
We consider a world in which countries apply optimal taxes on mobile capital and savings (like in Bucovetsky and Wilson, 1991). Firms and savers may underreport income in order to avoid or evade taxation. We show that, even in the presence of underreporting, the equilibrium under tax competition...
Persistent link: https://www.econbiz.de/10013211117
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Tax Evasion and Competition
Goerke, Laszlo; Runkel, Marco - 2021
Using a Cournot oligopoly model with an endogenous number of firms and evasion of indirect taxes, this paper shows that more intense competition may have the negative side-effect of eroding tax revenues by increasing tax evasion. This will be the case if market entry costs decrease. A similar...
Persistent link: https://www.econbiz.de/10013316822
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Loss Aversion and Tax Evasion : Theory and Evidence
Dhami, Sanjit; Hajimoladarvish, Narges; Mamidi, Pavan - 2023
estimation of the underlying behavioral parameters; and confirms the central predictions of the theory, while pointing out … challenges for further developments that existing theory is unable to account for …
Persistent link: https://www.econbiz.de/10014262742
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Insurance for Catastrophes - Indemnity vs. Parametric Insurance with Imperfect Information
Feess, Eberhard; Jordan, Cathrin; Noy, Ilan - 2022
Insurance for natural hazards - earthquakes, hurricanes, or pandemics - is rarely comprehensively adopted without …. Efforts to close this insurance gap include the introduction of parametric (index) insurance products for various catastrophic … risks. We compare parametric to indemnity insurance in a simple model where the insurance company has superior information …
Persistent link: https://www.econbiz.de/10013296268
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Workforce or Workfare?
Brett, Craig - 2011
This article explores the use of workfare as part of an optimal tax mix when labor supply responses are along the extensive margin. Particular attention is paid to the interaction between workfare and an earned income tax credit, two policies that are designed to provide additional incentives...
Persistent link: https://www.econbiz.de/10013124395
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The Ability Gradient in Bunching
Bastani, Spencer - 2020
We analyze the relationship between cognitive ability and bunching in the context of a large and salient kink point of the Swedish income tax schedule. Using population-wide register data from the Swedish military enlistment and administrative tax records, we find that high-ability individuals...
Persistent link: https://www.econbiz.de/10012836012