Showing 1 - 10 of 2,023
This paper brings an important empirical contribution to the academic literature by examining whether gender … effect between gender and tax compliance. We conclude then that although differences in prosociality between men and women …
Persistent link: https://www.econbiz.de/10012892214
Experimental and empirical findings suggest that non-pecuniary motivations play a significant role as determinants of taxpayers’ decision to comply with the tax authority and shape their perceptions and assessment of the tax code. By contrast, the canonical optimal income taxation model...
Persistent link: https://www.econbiz.de/10014079642
-spans. We derive the optimal direction of redistribution and show how it is affected by a gender neutrality rule. With singles … concave redistribution may or may not be reversed. With couples only, the ranking of gender retirement ages is always reversed … when the transformation is sufficiently concave. Under gender neutrality pension schemes must be self-selecting. With …
Persistent link: https://www.econbiz.de/10013224069
This study investigates the influence of gender composition on allocation decisions involving a rank … revealed by gender-specific nicknames. We found that female participants are more reluctant to relinquish their current … relative rank when the persons ranked below and above them are of the opposite gender. This tendency was less pronounced in the …
Persistent link: https://www.econbiz.de/10014241313
reveal important insights on individuals acting as firms, they largely ignore individual heterogeneity, such as gender … differences. We experimentally analyze gender differences in prisoner’s dilemmas, where collusive behavior harms a passive third … less inclined to collude than men when collusion harms a third party. No gender difference can be found in the absence of a …
Persistent link: https://www.econbiz.de/10013296722
This paper studies the role of beliefs about own performance or appearance for compliance at the customs. In an experiment in which underreporting has a higher expected payoff than truthful reporting we find: a large share, about 15-20 percent of the subjects, is more compliant if they have...
Persistent link: https://www.econbiz.de/10010280820
This paper provides evidence of efficient taxation of groups with heterogeneous levels of tax morale. We set up an optimal income tax model where high tax morale implies a high subjective cost of evading taxes. The model predicts that nice guys finish last: groups with higher tax morale will be...
Persistent link: https://www.econbiz.de/10010283584
The paper presents a study of the relationship between the tax morale and the individual payments of personal income tax using the statistical matching of opinion polls with a representative sample of the personal income tax returns in Spain. As an initial step, the method selected to execute...
Persistent link: https://www.econbiz.de/10012908685
The Malawi Revenue Authority (MRA) implemented the Voluntary Compliance Window (VCW) in 2013/2014 fiscal year as a means of bringing non-compliant taxpayers into the tax net. The programme was a huge success in terms of revenue and the cost of collection at 0.8% was by far below the 3% benchmark...
Persistent link: https://www.econbiz.de/10012888991
We analyze differences in tax filing behavior between natives and immigrants using population-wide Swedish administrative data, focusing on two empirical examples. First, controlling for a rich set of variables, we compare deduction behavior of immigrants and natives with the same commuting...
Persistent link: https://www.econbiz.de/10012889226