Similar Search Results

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

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

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

Voluntary Disclosure Schemes for Offshore Tax Evasion : An Analysis

Gould, Matthew - 2016

In recent years tax authorities worldwide have implemented voluntary disclosure schemes to recover tax on offshore investments. Such Schemes are characterized by the acquisition of non-audit information on offshore holdings, and a subsequent opportunity for affected taxpayers to make a voluntary...

Persistent link: https://www.econbiz.de/10012996861

Tax Evasion on a Social Network

Gamannossi degl’Innocenti, Duccio - 2018

We relate tax evasion behavior to a substantial literature on self and social comparison in judgements. Tax payers engage in tax evasion as a means to boost their expected consumption relative to others in their “local” social network, and relative to past consumption. The unique Nash...

Persistent link: https://www.econbiz.de/10012915084

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

Collusive Tax Evasion and Social Norms

Abraham, Martin A. - 2015

Although collusive tax evasion by buyers and sellers of commodities and also by employers and employees is widespread all over the world, it has rarely been analyzed in the tax evasion literature. To fill this gap and to compare collusive tax evasion with independent tax evasion, this paper...

Persistent link: https://www.econbiz.de/10013028921

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

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

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