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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

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

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

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

Voluntary Disclosure of Evaded Taxes -- Increasing Revenues, or Increasing Incentives to Evade?

Langenmayr, Dominika - 2015

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

Does Tax Evasion Affect Economic Crime?

Argentiero, Amedeo - 2018

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

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

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

Bureaucratic Corruption and Profit Tax Evasion

Goerke, Laszlo - CESifo - 2006

Persistent link: https://www.econbiz.de/10005196227

Evaluating Intergenerational Persistence of Economic Preferences : A Large Scale Experiment with Families in Bangladesh

Chowdhury, Shyamal - 2018

Economic preferences – like time, risk and social preferences – have been shown to be very influential for real-life outcomes, such as educational achievements, labor market outcomes, or health status. We contribute to the recent literature that has examined how and when economic preferences...

Persistent link: https://www.econbiz.de/10012920869

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