Similar Search Results

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

Feld, Lars P.; Torgler, Benno - 2021

-reunification period, using three World Values Survey/European Values Survey waves between 1990 and 1999. German reunification is … prior to the separation after the Second World War. As a consequence, an East-West comparison has a methodological advantage …

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

Gender, Social Value Orientation, and Tax Compliance

D'Attoma, John - 2019

This paper brings an important empirical contribution to the academic literature by examining whether gender differences in tax compliance are due to higher prosociality among women. We conducted a large cross-national tax compliance experiment carried out in Italy, U.K., U.S., Sweden, and...

Persistent link: https://www.econbiz.de/10012892214

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

Does Market Interaction Erode Moral Values?

Özdemir, Yagiz - 2020

The widespread use of markets leads to unprecedented material well-being in many societies. We study whether market interaction, as a side effect, erodes moral values. An encompassing understanding of the virtues and vices of markets, including their possible impact on moral values, is necessary...

Persistent link: https://www.econbiz.de/10012823552

Real Responses to Anti-Tax Avoidance : Evidence from the UK Worldwide Debt Cap

Bilicka, Katarzyna Anna; Qi, Yaxuan; Xing, Jing - 2021

We analyze how multinational firms reallocate real operations and debt across their affiliates in response to anti-tax avoidance policies. The UK introduced a worldwide debt cap in 2010, generating a quasi-natural experiment that limited interest deductibility for a group of multinational firms....

Persistent link: https://www.econbiz.de/10013229703

Nice guys finish last: Are people with higher tax morale taxed more heavily?

2012

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

Does Birthplace Diversity Affect Economic Complexity? Cross-Country Evidence

Bahar, Dany - 2019

We empirically investigate the relationship between a country's economic complexity and the diversity in the … birthplaces of its immigrants. Our cross-country analysis suggests that birthplace diversity is strongly and positively associated … with economic complexity. This holds particularly for diversity among highly educated migrants and for countries at …

Persistent link: https://www.econbiz.de/10012858669

Vat Compliance, Trade, and Institutions

Morrow, Peter - 2019

We develop a simple structural model of value added tax (VAT) compliance, and estimate it using widely available national accounts data to learn about compliance in countries where little is currently known. International border controls improve VAT compliance, generating a correlation between...

Persistent link: https://www.econbiz.de/10012864936

Tax Morale and the Role of Social Norms and Reciprocity. Evidence from a Randomized Survey Experiment

Dörrenberg, Philipp; Peichl, Andreas - 2018

We present the first randomized survey experiment in the context of tax compliance to assess the role of social norms and reciprocity for intrinsic tax morale. We find that participants in a social-norm treatment have lower tax morale relative to a control group while participants in a...

Persistent link: https://www.econbiz.de/10011887409

International Trade and Social Connectedness

Bailey, Michael - 2020

We use anonymized data from Facebook to construct a new measure of the pairwise social connectedness between 180 countries and 332 European regions. We find that two countries trade more with each other when they are more socially connected and when they share social connections with a similar...

Persistent link: https://www.econbiz.de/10012834994

1
2
3
4
5
6
7
8
9
10
Next
Last