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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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How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach
Alvarez-Martinez, Maria - 2018
This paper estimates the size and macroeconomic effects of base erosion and profit shifting (BEPS) using a computable general equilibrium model designed for corporate taxation and multinationals. Our central estimate of the impact of BEPS on corporate tax losses for the EU amounts to €36...
Persistent link: https://www.econbiz.de/10012924347
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Fiscal Sustainability in the Presence of Systemic Banks : The Case of EU Countries
Bénassy-Quéré, Agnès - 2012
fiscal sustainability, for 27 countries of the European Union. We first calculate tax gaps à la Blanchard (1990) and … risk of a systemic bank crisis. The first one relies of microeconomic data at the bank level. The second one relies on … one. Hence we believe that the combined use of these two methodologies helps to gauge the range of fiscal risk …
Persistent link: https://www.econbiz.de/10013098648
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3-Step Analysis of Public Finances Sustainability : The Case of the European Union
Afonso, António - 2008
We use a 3-step analysis to assess the sustainability of public finances in the EU27. Firstly, we perform the SURADF … sustainability is an issue in most countries, with a below unit estimated coefficient of expenditure in the cointegration relation …
Persistent link: https://www.econbiz.de/10012770443
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Fiscal Transfers and Fiscal Sustainability
Potrafke, Niklas - 2014
We examine whether US and German state governments pursue sustainable fiscal policies taking into account fiscal transfers. Using panel data techniques we investigate whether the debt-to-GDP ratio had a positive influence on the primary surplus (Bohn-model). We show that including/excluding...
Persistent link: https://www.econbiz.de/10013055378
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Growth and Volatility of Tax Revenues in Latin America
Fricke, Hans - 2011
Against the background of a notoriously high macroeconomic instability and the need to raise tax revenues to meet the demands of public spending, this paper analyzes the tradeoff between growth and volatility of tax revenues in Latin America. We use a two-step Engle-Granger-type model to...
Persistent link: https://www.econbiz.de/10013130748
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Taxes on the Internet : Deterrence Effects of Public Disclosure
Slemrod, Joel B. - 2013
Supporters of public disclosure of personal tax information point to its deterrent effect on tax evasion, but this effect has not been empirically explored. Although Norway has a long tradition of public disclosure of tax filings, it took a new direction in 2001 when anyone with access to the...
Persistent link: https://www.econbiz.de/10013086600
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Tax Revenue Elasticities Corrected for Policy Changes in the EU
Mourre, Gilles - 2016
This paper investigates how tax revenue elasticities develop with respect to their tax base and analyses the specific impact of the business cycle. The main novelty of the paper is to use revenue data net of discretionary tax measures. Based on an EU country panel for the period 2001-13, we...
Persistent link: https://www.econbiz.de/10013000817
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VAT on Intra-Community Trade and Bilateral Micro Revenue Clearing in the EU
Breuer, Christian - 2009
This study discusses European Commission's recent proposal to combat VAT fraud by taxing intra-Community supplies at a common rate of 15%, accompanied by the internal correction of input-tax gap between an importer and his own national tax authority, which is caused by the national VAT rate...
Persistent link: https://www.econbiz.de/10013156492
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Finders, Keepers?
Jaakkola, Niko - 2017
Natural-resource taxation and investment exhibit cycles in a vast number of countries, driving political turmoil and power shifts. Using a rational-expectations model, we show cycles result from governments' inability to commit to future taxes and firms' inability to credibly exit a country...
Persistent link: https://www.econbiz.de/10012955744