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Tax Evasion, Welfare Fraud, and 'The Broken Windows' Effect : An Experiment in Belgium, France and the Netherlands

Lefebvre, Mathieu; Pestieau, Pierre; Riedl, Arno; … - 2021

welfare fraud but report their income honestly anyway; (iii) examples of low compliance tend to increase tax evasion while …

Persistent link: https://www.econbiz.de/10013316025

Tax Evasion and Economic Crime. Empirical Evidence for Italy

Argentiero, Amedeo - 2015

affected by tax evasion. Interestingly, the degree of substitution for fraud and usury is related to the size of tax burden …

Persistent link: https://www.econbiz.de/10013014362

Does Tax Evasion Affect Economic Crime?

Argentiero, Amedeo - 2018

crime that are related to economic determinants: property crimes (including robbery, theft and car theft), fraud and usury … tax evasion positively affects economic crimes. Notably, the elasticity of tax evasion to fraud is related to the size of … adjustment costs. Finally, we find that property crimes, fraud and usury are not influenced by deterrence or clearing …

Persistent link: https://www.econbiz.de/10012918998

Lies in Disguise - A Theoretical Analysis of Cheating

Dufwenberg, Martin - 2017

We perform a (psychological) game-theoretic analysis of cheating in the setting proposed by Fischbacher & Föllmi-Heusi (2013). The key assumption, which we refer to as perceived cheating aversion, is that the decision maker derives disutility in proportion to the amount in which he is perceived...

Persistent link: https://www.econbiz.de/10012965717

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 …

Persistent link: https://www.econbiz.de/10013156492

VAT and Agriculture : Lessons from Europe

Cnossen, Sijbren - 2017

Farmers are often exempted from VAT for administrative and political reasons. But this means that the VAT on their inputs cannot be ‘washed out' through the tax deduction/credit mechanism. To compensate farmers for the uncompensated VAT on inputs, the EU has devised a flat-rate scheme that...

Persistent link: https://www.econbiz.de/10012960480

The Digital Services Tax as a Tax on Location-Specific Rent

Cui, Wei - 2019

In 2018, the European Council and the UK and Spanish governments each proposed to introduce a Digital Services Tax (DST), to be levied on the revenue of large digital platform companies earned from advertising, online intermediation, and/or the transmission of data. We offer a rationalization of...

Persistent link: https://www.econbiz.de/10012894237

The Long Arm of the European VAT, Exemplified by the Dutch Experience

Bettendorf, Leon; Cnossen, Sijbren - 2021

The European Commission is evaluating the performance of the common VAT, which has many shortcomings. The numerous exemptions and differentiated rate structures violate the logic and functionality of the VAT. The exemptions distort input choices and outsourcing policies. Reduced rates are...

Persistent link: https://www.econbiz.de/10013315616

Tradable Refugee-Admission Quotas and EU Asylum Policy

Moraga, Jesús - 2014

The current EU Asylum policy is widely seen as ineffective and unfair. We propose an EU-wide market for tradable quotas on both refugees and asylum-seekers coupled with a matching mechanism linking countries' and migrants' preferences. We show that the proposed system can go a long way towards...

Persistent link: https://www.econbiz.de/10013043212

Size and Development of Tax Evasion in 38 OECD Countries : What Do We (Not) Know?

Buehn, Andreas - 2012

For the first time we develop a time series of tax evasion (in % of official GDP) for 38 OECD countries over the period 1999 to 2010 based on MIMIC model estimations of the shadow economy. Considering indirect taxation and self-employment as the driving forces of tax evasion, we observe a...

Persistent link: https://www.econbiz.de/10013097433

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