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Gender, social value orientation, and tax compliance
D'Attoma, John; Volintiru, Clara; Malezieux, Antoine - 2018
This paper brings an important empirical contribution to the academic literature by examining whether gender … effect between gender and tax compliance. We conclude then that although differences in prosociality between men and women …
Persistent link: https://www.econbiz.de/10011936249
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The effect of awareness and incentives on tax evasion
Alstadsæter, Annette; Jacob, Martin - 2013
We examine the role of tax incentives, tax awareness, and complexity in tax evasion. We observe a specific type of tax evasion among business owners in Swedish administrative panel data, after the tax authority has approved all tax returns. For the period 2006-2009, approximately 5% of tax...
Persistent link: https://www.econbiz.de/10009786069
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Trust breeds trust : how taxpayers are treated
Feld, Lars P.; Frey, Bruno S. - 2000
Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying and evading taxes. A neglected aspect of tax compliance is the interaction of taxpayers and tax authorities. The relationship between the two actors can be understood as an...
Persistent link: https://www.econbiz.de/10009781599
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Old George Orwell got it backward : some thoughts on behavioral tax economics
Slemrod, Joel - 2009
It is entirely appropriate that the study of public finance take seriously "behavioralʺ inconsistencies with traditional models of individual and collective decision-making. This raises the question of whether the state should play a role in protecting individuals from themselves, and whether...
Persistent link: https://www.econbiz.de/10003883855
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Tax structure and government expenditures under tax equity norms
König, Tobias; Wagener, Andreas - 2010
We augment a standard tax model by concerns about tax equity: people get upset when labour is taxed more heavily than capital. Even the slightest concern for tax equity invalidates the common recommendation for small open economies that capital should remain tax-exempt. This holds for exogenous...
Persistent link: https://www.econbiz.de/10008697418
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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
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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
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VAT notches
Liu, Li; Lockwood, Ben - 2015
taxable income to an indirect tax setting. We bring the theory to the data, using linked administrative VAT and corporation … tax records in the UK from 2004-2009. Consistently with the theory, voluntary registration is positively related to the … transactions, again consistently with the theory. We provide an estimate of the elasticity of the VAT tax base in the range of 0 …
Persistent link: https://www.econbiz.de/10010528284
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Dubious versus trustworthy faces : what difference does it make for tax compliance?
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - 2013
We find experimental evidence that the decision problem of tax compliance changes if subjects ́declarations are not randomly assessed, but is based on their appearance as captured by pictures of their faces, even if the aggregate audit probability does not change. Some subjects may fear that...
Persistent link: https://www.econbiz.de/10009786030
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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