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Organized Crime and Foreign Direct Investment : The Italian Case

Daniele, Vittorio - 2011

The objective of this paper is to examine the impact of crime on FDI inflows in 103 Italian provinces. The incidence of … criminality is measured through the number of complaints for different kinds of crime. The analysis has been conducted using … different estimation methods for panel data. The results show how the correlation between organized crime is both negative and …

Persistent link: https://www.econbiz.de/10012756493

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

Chiarini, Bruno - 2016

can be tricky, this paper uses the crime strategic model (inspection game) proposed by Tsebelis. This model shows that any … frequency of violation at equilibrium. This result is misleading: payoffs are not independent and the crime game can not be … 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

Police and Crime : Further Evidence from a Quasi-Natural Experiment

Cardoso, Vicente - 2018

The paper investigates the effect of police presence on homicides at the municipality level in Brazil during the … January 2010 to December 2014 period. For this purpose, occasional and illegal police strikes are considered as relevant … municipalities, it is possible to identify a sizeable effect accruing from police strikes on the occurrence of homicides. Despite a …

Persistent link: https://www.econbiz.de/10012915085

Punitive Police? Agency Costs, Law Enforcement, and Criminal Procedure

Dharmapala, Dhammika - 2015

Criminal law enforcement depends on the actions of public agents such as police officers, but the resulting agency … develop an agency model of police behavior that emphasizes intrinsic motivation and self-selection. Drawing on experimental … hire punitive police agents, while providing suspects with strong criminal procedure protections, thereby empowering other …

Persistent link: https://www.econbiz.de/10013023194

Political Alignment, Attitudes Toward Government and Tax Evasion

Cullen, Julie Berry - 2018

We ask whether attitudes toward government play a causal role in the evasion of U.S. personal income taxes. We first use individual-level survey data to demonstrate a link between sharing the party of the president and trust in the administration generally and opinions on taxation and spending...

Persistent link: https://www.econbiz.de/10012921202

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

The Deterrence Effect of Whistleblowing : An Event Study of Leaked Customer Information from Banks in Tax Havens

Johannesen, Niels - 2018

We document that the first leak of customer information from a tax haven bank caused a sudden flight of deposits from tax havens and a sharp decrease in the market value of banks known to be assisting with tax evasion. The loss of market value was largest for the banks most strongly involved in...

Persistent link: https://www.econbiz.de/10012928123

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

Combatting Tax Evasion : Evidence from Comparing Commercial and Business Tax Registry

Lediga, Collen - 2018

In 2008 and 2014, the South African Revenue Service (SARS) did snapshot synchronizations of its business tax registry with the country's commercial register in an attempt to identify firms that are non-compliant with their obligation to register with SARS for business tax purposes. We analyse...

Persistent link: https://www.econbiz.de/10012912683

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

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