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Compliance Effects of Risk-Based Tax Audits

Løyland, Knut - 2019

Tax administrations use machine learning to predict risk scores as a basis for selecting individual taxpayers for audit. Audits detect noncompliance immediately, but may also alter future filing behavior. This analysis is the first to estimate compliance effects of audits among high-risk wage...

Persistent link: https://www.econbiz.de/10012871024

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

Deviant or Wrong? The Effects of Norm Information on the Efficacy of Punishment

Bicchieri, Cristina; Dimant, Eugen; Xiao, Erte - 2021

Research examining the effect of weak punishment on conformity indicates that punishment can backfire and lead to … of social norms and their interplay with weak punishment in the context of a trust game. Across six conditions, we … systematically vary the combination of existence of weak punishment and norm information. Norm information may refer either to what …

Persistent link: https://www.econbiz.de/10013228854

Punishment : and beyond

Frey, Bruno S. - 2009

This paper argues that the Economics of Crime concentrates too much on punishment as a policy to fight crime, which is … unwise for several reasons. There are important instances in which punishment simply cannot reduce crime. Several feasible … alternatives to punishment exist, such as offering positive incentives or handing out awards for law abiding behavior. These …

Persistent link: https://www.econbiz.de/10010266023

Endogenous Timing and Income Inequality in the Voluntary Provision of Public Goods : Theory and Experiment

Itaya, Jun-ichi - 2019

supported by the laboratory experiment, although those regarding individuals’ contribution decisions are consistent with the …

Persistent link: https://www.econbiz.de/10012892149

Incentives, Self-Selection, and Coordination of Motivated Agents for the Production of Social Goods

Bauer, Kevin; Kosfeld, Michael; von Siemens, Ferdinand - 2021

prediction in a lab experiment allowing us to cleanly separate the selection effect from other effects of low incentives. Results …

Persistent link: https://www.econbiz.de/10013217557

A Paradox of Coalition Building in Public Good Provision

Buchholz, Wolfgang; Hattori, Keisuke - 2021

This paper considers endogenous coalition formations and endogenous technology choices in a model of private provision of global public goods. We show that the possibility of future interstate (partial) coordination may hinder the current adoption of better technology by a country outside the...

Persistent link: https://www.econbiz.de/10013323874

Social Preferences and the Variability of Conditional Cooperation

Baader, Malte; Gaechter, Simon; Lee, Kyeongtae; Sefton, … - 2022

We experimentally examine how the incentive to defect in a social dilemma affects conditional cooperation. In our first study we conduct online experiments in which subjects play eight Sequential Prisoner’s Dilemma games with payoffs systematically varied across games. We find that few second...

Persistent link: https://www.econbiz.de/10014077010

Qualitative Information Disclosure : Is Mandating Additional Tax Information Disclosure Always Useful?

Bilicka, Katarzyna Anna; Casi-Eberhard, Elisa; Seregni, … - 2021

Firms are facing progressively more stringent tax disclosure requirements. In this paper, we examine whether increased qualitative tax transparency leads to intended outcomes using, as an exogenous shock, the 2016 UK reform that mandated the disclosure of a tax strategy for firms above a certain...

Persistent link: https://www.econbiz.de/10013231964

Sham Litigation, Delayed Tax Payment and Evasion : The Role of Informal Credit Market

Marjit, Sugata - 2020

and deferred tax payments. During the litigation period they earn higher return, higher than the punishment rates charged …

Persistent link: https://www.econbiz.de/10012843427

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