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Lessons from Voluntary Compliance Window (Vcw) : Malawi's Tax Amnesty Programme

Masiya, Michael - 2019

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

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

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

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

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

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

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

Tax Morale After the Reunification of Germany : Results from a Quasi-Natural Experiment

Feld, Lars P.; Torgler, Benno - 2021

This paper provides a comparison of tax morale between inhabitants of East and West Germany in its post … particularly interesting for the analysis of tax morale as it is close to a natural experiment. Many factors can be controlled … compared to cross-country studies. Our findings show higher tax morale in East than in West Germany. However, in only 9 years …

Persistent link: https://www.econbiz.de/10013317223

Taxing Moral Agents

Muñoz Sobrado, Esteban - 2022

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

The EU Self-Surplus Puzzle : An Indication of VAT Fraud?

Braml, Martin - 2020

The world runs a trade surplus with itself: the reported values of exports exceed the reported values of imports. This is a logically impossible but well-known empirical fact. Less well-known is the fact that, in recent years, more than 80 percent of the global surplus is a trade surplus that...

Persistent link: https://www.econbiz.de/10012844666

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