Narrow search
Showing 1 - 10 of 2,018
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
Fare Evasion and Monopoly Regulation
Besfamille, Martin; Figueroa, Nicolas; Guzmán, León - 2022
We consider the regulation of a monopoly facing consumers that may evade payments, an important issue in public utilities. To maximize total surplus, the regulator sets the price and socially costly transfers, ensuring that the monopoly breaks-even. With costly effort, the firm can deter...
Persistent link: https://www.econbiz.de/10013299243
Cover Image
Bribing in Team Contests
Dogan, Serhat - 2020
We study bribing in a sequential team contest with multiple pairwise battles. We allow for asymmetries in winning prizes and marginal costs of effort; and we characterize the conditions under which (i) a player in a team is offered a bribe by the owner of the other team and (ii) she accepts the...
Persistent link: https://www.econbiz.de/10012841589
Cover Image
Judiciaries in Corrupt Societies
Priks, Mikael - 2021
Recent empirical work shows that judicial dependence can explain high levels of corruption. This paper examines how the … dependence of judiciaries influences corruption at different levels of the government in a model where the central government … authority and accept bribes from stealing low-level officials, it reduces corruption at the higher level of government but …
Persistent link: https://www.econbiz.de/10013317025
Cover Image
Slavery, Corruption, and Institutions
Rauscher, Michael - 2019
economy may be trapped in a locally stable high-corruption, high-slavery equilibrium and major changes in government policies …
Persistent link: https://www.econbiz.de/10012859047
Cover Image
Corruption Under Austerity
Daniele, Gianmarco; Giommoni, Tommaso - 2021
We study how policies limiting the spending capacity of local governments may reduce corruption. We exploit the … both recorded corruption rates and corruption charges per euro spent. This effect emerges only in areas in which the DSP … put a binding cap on municipal capital expenditures. The reduction in corruption is linked to accountability incentives as …
Persistent link: https://www.econbiz.de/10013244240