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Dabla-Norris, Era; Grâdšṭayn, Marq; Miryugin, Fedor; … - 2019

The extent of tax compliance has important implications for revenue yield, efficiency and the fairness of any tax system. Tax evasion undermines revenue collection, distorts competition, and undermines a country's development prospects. In this paper, we investigate whether higher productivity...

Persistent link: https://www.econbiz.de/10012157878

Size and development of tax evasion in 38 OECD countries : what do we (not) know?

Bühn, Andreas; Schneider, Friedrich - 2012 - This version: November 7, 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/10009683426

Risk, temptation, and efficiency in the one-shot prisoner's dilemma

Gächter, Simon; Lee, Kyeongtae; Sefton, Martin; Weber, … - 2021

The prisoner's dilemma (PD) is arguably the most important model of social dilemmas, but our knowledge about how a PD’s material payoff structure affects cooperation is incomplete. In this paper we investigate the effect of variation in material payoffs on cooperation, focussing on one-shot PD...

Persistent link: https://www.econbiz.de/10012694148

Rank dependent utility, tax evasion and labor supply

Eide, Erling; Simson, Kristine von; Strøm, Steinar - 2010

payers act according to some non-expected utility theory, and (2) Individual ethical norms and social stigma induce people … subjective probabilities of being penalised according to the rank dependent utility theory, and (2) Tax payers' beliefs about … utility theory. The model explains data 53% better than pure random choices and predicts hours worked in the regular economy …

Persistent link: https://www.econbiz.de/10008697806

Tax evasion and competition

Goerke, Laszlo (contributor); Runkel, Marco (contributor) - 2007

Persistent link: https://www.econbiz.de/10003599452

Human capital formation and tax evasion

Goerke, Laszlo - 2012

A strictly risk-averse individual with an exogenous gross income in period one can acquire human capital in the same period and evade taxes. Period-two income rises with educational investments in period one and can also be hidden from tax authorities. It is shown that a greater tax...

Persistent link: https://www.econbiz.de/10009488897

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/10010518796

Voluntary disclosure schemes for offshore tax evasion : an analysis

Gould, Matthew; Rablen, Matthew D. - 2016

In recent years tax authorities worldwide have implemented voluntary disclosure schemes to recover tax on offshore investments. Such Schemes are characterized by the acquisition of non-audit information on offshore holdings, and a subsequent opportunity for affected taxpayers to make a voluntary...

Persistent link: https://www.econbiz.de/10011422573

Relative consumption and tax evasion

Goerke, Laszlo - 2013

Relative consumption effects or status concerns that feature jealousy (in the sense of Dupor and Liu, AER 2003) boost consumption expenditure. If consumption is financed by labour income, such status considerations increase labour supply and, hence, the tax base. A higher taxable income, in...

Persistent link: https://www.econbiz.de/10009691693

Cross-border tax evasion under a unilateral FATCA regime

Dharmapala, Dhammika - 2016 - Revised version - March 2016

Cross-border tax evasion has emerged in recent years as a central issue in tax enforcement. Traditionally, the legal regime governing cross-border tax enforcement was based on information exchange upon request. In 2010, the US Congress enacted the Foreign Account Tax Compliance Act (FATCA),...

Persistent link: https://www.econbiz.de/10011454046

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