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This paper examines the impact of tax evasion on criminal activities in Italy. Precisely, we consider three types of crime particularly related to economic determinants: property crimes (including robberies, thefts and car thefts), frauds and usury. By using annual data for the Italian provinces...
Persistent link: https://www.econbiz.de/10013014362
crime of tax evasion, where the dishonest taxpayers are rational agents, motivated by the comparison of payoffs, considering …
Persistent link: https://www.econbiz.de/10012979544
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
This paper examines the impact of tax evasion on criminal activities in Italy. Specifically, we consider three types of crime that are related to economic determinants: property crimes (including robbery, theft and car theft), fraud and usury. We estimate a dynamic panel using annual data from...
Persistent link: https://www.econbiz.de/10012918998
We relate tax evasion behavior to a substantial literature on self and social comparison in judgements. Tax payers …
Persistent link: https://www.econbiz.de/10012915084
Firms may evade taxes on profits and can also avoid fulfilling legal restrictions on production activities by bribing 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...
Persistent link: https://www.econbiz.de/10012780466
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
On November 8, 2016, the Indian government made a surprise announcement that certain currency notes (representing 86% of the currency then in circulation) would no longer be legal tender (although they could be deposited in banks over a limited period). The stated reason for this sudden...
Persistent link: https://www.econbiz.de/10012942383
A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in exchange for a lump-sum payment. While previous contributions have focussed on labour supply, we consider the interaction with tax evasion and show that a buyout can increase expected...
Persistent link: https://www.econbiz.de/10013058508
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