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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

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

Productive Government Expenditure and Economic Growth

Irmen, Andreas; Kuehnel, Johanna - 2021

We provide a comprehensive survey of the recent literature on the link between productive government expenditure and economic growth. Starting with the seminal paper of Robert Barro (1990) we show that an understanding of the core results of the ensuing contributions can be gained from the study...

Persistent link: https://www.econbiz.de/10013316522

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

Tax Evasion in a Cournot Oligopoly with Endogenous Entry

Goerke, Laszlo - 2017

If an additional competitor reduces output per firm in a homogenous Cournot-oligopoly, market entry will be excessive. Taxes can correct the so-called business stealing externality. We investigate how evading a tax on operating profits affects the excessive entry prediction. Tax evasion raises...

Persistent link: https://www.econbiz.de/10012964693

Tax Avoidance, Endogenous Social Norms, and the Comparison Income Effect

Balestrino, Alessandro - 2006

We present a model of income tax avoidance with heterogeneous agents, assuming the presence of a comparison income effect and of a psychic cost (disutility) of tax dodging. We analyse the policy preferences of the agents, and identify a median-voter political equilibrium. Paralleling previous...

Persistent link: https://www.econbiz.de/10012779696

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

Trading Offshore : Evidence on Banks' Tax Avoidance

Langenmayr, Dominika - 2017

Little is known about how banks shift profits to low-tax countries. Because of their specific business model, banks use profit shifting channels different from those of other firms. We propose a novel and bank-specific method of profit shifting: the strategic relocation of proprietary trading to...

Persistent link: https://www.econbiz.de/10012945103

Is the Severity of the Penalty an Effective Deterrent? A Strategic Approach for the Crime of Tax Evasion

Chiarini, Bruno - 2016

In order to analyze the severity of sentencing, and to show how the probabilistic interpretation of strategic behavior can be tricky, this paper uses the crime strategic model (inspection game) proposed by Tsebelis. This model shows that any attempts to increase the severity of punishment will...

Persistent link: https://www.econbiz.de/10012979544

Behavioral Responses to Local Tax Rates : Quasi-Experimental Evidence from a Foreigners' Tax Scheme in Switzerland

Schmidheiny, Kurt - 2015

We study behavioral responses to local income taxes exploiting a special tax regime which applies to foreign employees residing in Switzerland. The used institutional setting generates two thresholds through which locally heterogeneous taxation is assigned: An income threshold at 120,000 Swiss...

Persistent link: https://www.econbiz.de/10013013490

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