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Bureaucratic Corruption and Profit Tax Evasion
Goerke, Laszlo - 2006
bureaucrats. It is shown that the existence of tax evasion does not affect corruption activities at the firm level, while the … budgetary repercussions of tax evasion induce less corruption. Policy measures which alter the gains or losses from corruption …
Persistent link: https://www.econbiz.de/10012780466
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Stock Market Reactions to India's 2016 Demonetization : Implications for Tax Evasion, Corruption, and Financial Constraints
Dharmapala, Dhammika - 2017
limited period). The stated reason for this sudden “demonetization” was to combat tax evasion and corruption associated with … is little evidence that sectors thought to be associated with greater tax evasion or corruption experienced significantly … may be due to possible indirect effects of the announcement on perceptions of future corruption among these firms …
Persistent link: https://www.econbiz.de/10012942383
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The Pareto-Frontier in a Simple Mirrleesian Model of Income Taxation
Bierbrauer, Felix J. - 2013
We characterize the Pareto-frontier in a simple Mirrleesian model of income taxation. We show how the second-best frontier which incorporates incentive constraints due to private information on productive abilities relates to the first-best frontier which takes only resource constraints into...
Persistent link: https://www.econbiz.de/10013075665
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Public Goods Provision with Rent-Extracting Administrators
Cagala, Tobias - 2018
This paper studies public goods provision in an experiment in which contributors repeatedly interact with rent-extracting administrators. Our main result is that the presence of an administrator reduces contributions but only because rent extraction lowers the MPCR. Analysing the dynamic...
Persistent link: https://www.econbiz.de/10012927572
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Credit Channel and Business Cycle : The Role of Tax Evasion
Chiarini, Bruno - 2018
This paper examines the role of tax evasion in explaining the business cycle in a DSGE model with a financial accelerator. For this purpose, we assume that financially constrained agents are tax evaders, taking advantage of an additional margin of flexibility in coping with adverse shocks. In...
Persistent link: https://www.econbiz.de/10012910934
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Unobserved Tax Avoidance and the Tax Elasticity of FDI
Egger, Peter H. - 2014
This paper investigates the tax responsiveness of multinational firms' investment decisions in foreign countries, distinguishing firms that are able to avoid taxes (avoiders) from those that are not (non-avoiders). From a theoretical point of view, the tax responsiveness of firms crucially...
Persistent link: https://www.econbiz.de/10013048888
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Income Tax Buyouts and Income Tax Evasion
Goerke, Laszlo - 2014
A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in exchange for a lump-sum payment. While previous contributions have focussed on labour supply, we consider the interaction with tax evasion and show that a buyout can increase expected...
Persistent link: https://www.econbiz.de/10013058508
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Voluntary Disclosure of Evaded Taxes -- Increasing Revenues, or Increasing Incentives to Evade?
Langenmayr, Dominika - 2015
Many countries apply lower fines to tax evading individuals when they voluntarily disclose the tax evasion they committed. I model such voluntary disclosure mechanisms theoretically and show that while such mechanisms increase the incentive to evade taxes, they nevertheless increase tax revenues...
Persistent link: https://www.econbiz.de/10013022493
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Payment Evasion
Buehler, Stefan - 2015
This paper models payment evasion as a source of profit by letting the firm choose the purchase price and the fine imposed on detected payment evaders. For a given price and fine, the consumers purchase, evade payment, or choose the outside option. We show that payment evasion leads to a form of...
Persistent link: https://www.econbiz.de/10013022501
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Investment Shocks, Tax Evasion and the Consumption Puzzle : A DSGE Analysis with Financial Frictions
Chiarini, Bruno - 2016
This paper contributes to the GDP-consumption co-movement puzzle literature investigating the role of tax evasion in explaining the consumption path after a Marginal Efficiency of Investment shock. We use an otherwise standard medium-scale New Keynesian DSGE model combining tax evasion with...
Persistent link: https://www.econbiz.de/10012984510