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We explore cheating in a die roll task in response to information about tax evasion in a large-scale experiment on a representative sample of the Italian population. We thus generalise laboratory findings on conditional behaviours (cooperation, cheating) to uncover their real-world bearing in...
Persistent link: https://www.econbiz.de/10014290054
Relative consumption effects or status concerns that feature jealousy (in the sense of Dupor and Liu, AER 2003) boost consumption expenditure. If consumption is financed by labour income, such status considerations increase labour supply and, hence, the tax base. A higher taxable income, in...
Persistent link: https://www.econbiz.de/10010291499
We explore cheating in a die roll task in response to information about tax evasion in a large-scale experiment on a representative sample of the Italian population. We thus generalise laboratory findings on conditional behaviours (cooperation, cheating) to uncover their real-world bearing in...
Persistent link: https://www.econbiz.de/10014264456
inequality, such as differences in effort, luck, or opportunities. We study how fairness views and the extent of redistribution …The steady increase in inequality over the past decades has revived a lively debate about what can be considered a fair … distribution of income. Public support for the extent of redistribution typically depends on the perceived causes of income …
Persistent link: https://www.econbiz.de/10011698730
This paper analyzes the impact of fiscal federalism on income inequality and redistribution. Theoretically … concentration in pre- and after-tax income without additional redistribution via progressive taxes. It is, however, crucial to … consider the interdependence of decentralization and fragmentation as inequality decreasing effects of decentralization are …
Persistent link: https://www.econbiz.de/10011957223
The relationship between inequality and redistribution is usually studied under the assumption that the government … expenditure). We study the effects of inequality on the size (and structure) of redistributive programs in both perfectly … case and that in the latter case an increase in inequality can be associated with a fall in the tax rate. We find also that …
Persistent link: https://www.econbiz.de/10010261071
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
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
Federal and state governments often differ in the capacity to pre-commit to expenditure and tax policy. Whether the implied sequence of public decisions has any efficiency implications is the subject of this paper. We resort to a setting which contrary to most of the literature does not exhibit...
Persistent link: https://www.econbiz.de/10010264174
Federal and state governments often differ in the capacity to pre-commit to expenditure and tax policy. Whether the implied sequence of public decisions has any efficiency implications is the subject of this paper. We resort to a setting which contrary to most of the literature does not exhibit...
Persistent link: https://www.econbiz.de/10013316943