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The elasticity of taxable income and income-shifting : what is "real" and what is not?

Harju, Jarkko; Matikka, Tuomas - 2014

Previous literature shows that income taxation significantly affects the behavior of high-income earners and business owners. However, it is still unclear how much of the response is due to changes in effort and other real economic activity, and how much is caused by tax avoidance and tax...

Persistent link: https://www.econbiz.de/10010383875

Income tax buyouts and income tax evasion

Goerke, Laszlo - 2014

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/10010237195

Distributional implications of joint tax evasion

Nygård, Odd E.; Slemrod, Joel; Thoresen, Thor Olav - 2016

Both buyers and sellers of goods and services may bene.t 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 implications...

Persistent link: https://www.econbiz.de/10011481311

Tax competition and profit shifting : on the relationship between personal and corporate tax rates

Fuest, Clemens; Weichenrieder, Alfons J. - 2002

The residence-based taxation of interest income in the EU faces the difficulty that taxpayers may evade taxation by holding bank accounts in other countries. The EU therefore makes considerable efforts to achieve cooperation among EU member states in order to improve tax enforcement. The present...

Persistent link: https://www.econbiz.de/10011541078

Corporate and personal income tax declarations

Goerke, Laszlo (contributor) - 2006

Persistent link: https://www.econbiz.de/10003364780

Tax competition with two tax instruments : and tax evasion

Becker, Johannes; Wilson, John D. - 2021 - This version September 20, 2021

We consider a world in which countries apply optimal taxes on mobile capital and savings (like in Bucovetsky and Wilson, 1991). Firms and savers may underreport income in order to avoid or evade taxation. We show that, even in the presence of underreporting, the equilibrium under tax competition...

Persistent link: https://www.econbiz.de/10012625748

Who participates in tax avoidance?

Alstadsæter, Annette; Jacob, Martin - 2013

This paper analyzes the sources of heterogeneity in legal tax avoidance strategies across individuals. Three conditions are required for a taxpayer to participate in tax avoidance: incentive, access, and awareness. Using rich Swedish administrative panel data with a unique link between corporate...

Persistent link: https://www.econbiz.de/10009736758

The bright side of tax evasion

Mill, Wladislaw; Schneider, Cornelius Johannes Franziskus - 2023

This paper investigates whether tax evasion can be beneficial for an optimal income tax schedule. Past theoretical discussions have presented mixed outcomes as to whether allowing taxpayers to opt into uncertainty could indeed enhance overall tax revenues. In this study, we conducted an original...

Persistent link: https://www.econbiz.de/10014334081

Tax progressivity and tax evasion

Goerke, Laszlo - 2003

More progressive income taxes raise employment in models of imperfectly competitive labour markets. However, this prediction is not robust to modifications of the analytical structure. For example, in an efficiency wage setting, more progressive taxes reduce profits. This induces firms to exit...

Persistent link: https://www.econbiz.de/10011402511

Redistribution and insurance with simple tax instruments ; presented at CESifo Area Conference on Public Sector Economics, April 2015

Findeisen, Sebastian; Sachs, Dominik - 2015

provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is … capital tax is non-zero and trades off redistribution and insurance against savings distortions. Our quantitative results … reveal that the insurance component contributes significantly to optimal labor tax rates and provides an informative lower …

Persistent link: https://www.econbiz.de/10011280819

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