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expectations, a structural labor demand model, and a tax-benefit microsimulation model. Our findings show that as of September 2020 …
Persistent link: https://www.econbiz.de/10012383744
, an activity that generates inequality in corporate taxation. Here, we examine how profit shifting relates to wage … inequality. Using rich matched employer-employee data from Norway, we find that profit-shifting firms pay higher wages … multinationals meaningfully contributes to wage inequality, both between and within firms. Finally, our back …
Persistent link: https://www.econbiz.de/10012822021
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
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
Persistent link: https://www.econbiz.de/10011286496
This paper examines the impact of tax evasion on criminal activities in Italy. Precisely, we consider three types of crime particularly related to economic determinants: property crimes (including robberies, thefts and car thefts), frauds and usury. By using annual data for the Italian provinces...
Persistent link: https://www.econbiz.de/10011334238
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
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
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
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/10011544186