Similar Search Results

Tax Evasion and Self-Employment in a High-Tax Country : Evidence from Sweden

Engstrouml;m, Per - 2007

Self-employed individuals have arguably greater opportunities than wage earners to underreport their incomes. The … and expenditure data to examine the extent of underreporting of income among self-employed individuals in Sweden. A key …

Persistent link: https://www.econbiz.de/10012778442

Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden

Engström, Per; Holmlund, Bertil - CESifo - 2006

Persistent link: https://www.econbiz.de/10005766316

Relative Consumption and Tax Evasion

Goerke, Laszlo - 2013

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/10013087722

Human Capital Formation and Tax Evasion

Goerke, Laszlo - 2012

A strictly risk-averse individual with an exogenous gross income in period one can acquire human capital in the same period and evade taxes. Period-two income rises with educational investments in period one and can also be hidden from tax authorities. It is shown that a greater tax...

Persistent link: https://www.econbiz.de/10013111366

Bureaucratic Corruption and Profit Tax Evasion

Goerke, Laszlo - 2006

Firms may evade taxes on profits and can also avoid fulfilling legal restrictions on production activities by bribing …

Persistent link: https://www.econbiz.de/10012780466

Distributional Implications of Joint Tax Evasion

Nygard, Odd E. - 2016

Both buyers and sellers of goods and services may benefit from letting their economic transactions go unrecorded for tax purposes. The supplier reduces his tax burden by underreporting income, whereas the consumer gains from buying a non-taxed lower-priced product. The distributional...

Persistent link: https://www.econbiz.de/10012988388

Income Tax Buyouts and Income Tax Evasion

Goerke, Laszlo - 2014

audit probabilities. Since individuals will only utilise a tax buyout if they are better off, higher tax revenues imply that …

Persistent link: https://www.econbiz.de/10013058508

Bureaucratic Corruption and Profit Tax Evasion

Goerke, Laszlo - CESifo - 2006

Firms may evade taxes on profits and can also avoid fulfilling legal restrictions on production activities by bribing …

Persistent link: https://www.econbiz.de/10005196227

Knocking on Tax Haven's Door : Multinational Firms and Transfer Pricing

Davies, Ronald B. - 2015

This paper analyzes the transfer pricing of multinational firms. We propose a simple framework in which intra …. Multinational firms may decide not to avoid taxes if the risk to be sanctioned is high compared to the tax gap. Using detailed … authorities in France. The lion's share of this loss is driven by the exports of 450 firms to ten tax havens. As such, it may be …

Persistent link: https://www.econbiz.de/10013030336

Political Alignment, Attitudes Toward Government and Tax Evasion

Cullen, Julie Berry - 2018

We ask whether attitudes toward government play a causal role in the evasion of U.S. personal income taxes. We first use individual-level survey data to demonstrate a link between sharing the party of the president and trust in the administration generally and opinions on taxation and spending...

Persistent link: https://www.econbiz.de/10012921202

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