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Gender, Crime and Punishment : Evidence from Women Police Stations in India

Amaral, Sofia; Bhalotra, Sonia; Prakash, Nishith - 2021

We examine the impact of establishing women police stations (WPS) on reporting of gender-based violence. Using … administrative crime data and exploiting staggered implementation across Indian cities, we find that the opening of WPS is associated … with an increase in police reports of crimes against women of 29 percent, a result driven by domestic violence. This …

Persistent link: https://www.econbiz.de/10013233141

International debt shifting: Do multinationals shift internal or external debt?

Møen, Jarle; Schindler, Dirk; Schjelderup, Guttorm; … - 2011

Multinational companies can exploit the tax advantage of debt more aggressively than national companies by shifting debt from affiliates in low tax countries to affiliates in high tax countries. Previous papers have either omitted internal debt or external debt from the analysis. We are the...

Persistent link: https://www.econbiz.de/10010277407

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

Collusive Tax Evasion by Employers and Employees : Evidence from a Randomized Field Experiment in Norway

Bjørneby, Marie - 2019

Third-party reporting and employers’ tax withholding are powerful compliance mechanisms, as long as the employer and employee do not collude to evade. Using data from randomly assigned on-site audits among 2,462 Norwegian firms, we provide evidence of collusive tax evasion. We find that firms...

Persistent link: https://www.econbiz.de/10012892201

Corporate Social Responsibility and Tax Avoidance

Goerke, Laszlo - 2019

We theoretically analyse the relationship between Corporate Social Responsibility (CSR) and tax avoidance of an oligopolistic firm. The firm maximises a weighted sum of profits and a CSR objective which depends on output and the firm's contribution to public good provision, i.e. tax payments....

Persistent link: https://www.econbiz.de/10012892275

Avoiding Taxes : Banks' Use of Internal Debt

Reiter, Franz - 2020

This paper investigates how multinational banks use internal debt to shift profits to low-taxed affiliates. Using regulatory data on multinational banks headquartered in Germany, we show that banks use this tax avoidance channel more aggressively than non-financial multinationals do. We find...

Persistent link: https://www.econbiz.de/10012823158

Corporate Tax Avoidance and Industry Concentration

Martin, Julien - 2020

This paper argues that tax avoidance by large corporations has contributed to the 25% increase in concentration among U.S. firms since the mid-1990s. Corporate tax avoidance gives large firms a competitive edge, which translates into larger market shares and an increase in the granularity of the...

Persistent link: https://www.econbiz.de/10012825999

Pecuniary and Non-Pecuniary Motivations for Tax Compliance : Evidence from Pakistan

Slemrod, Joel B. - 2019

We examine two Pakistani programs to explore the role of deterrence as well as social and psychological factors in the tax compliance behavior of agents. In the first of these programs, the government began revealing income tax paid by every taxpayer in the country. The second program publicly...

Persistent link: https://www.econbiz.de/10012866316

Sovereign Default and Imperfect Tax Enforcement

Pappadà, Francesco - 2019

We show that, in many countries, tax compliance is volatile and markedly responds to fiscal policy. To explore the consequence of this novel stylized fact, we build a model of sovereign debt with limited commitment and imperfect tax enforcement. Fiscal policy persistently affects the size of the...

Persistent link: https://www.econbiz.de/10012867017

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