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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

Bearing the burden : implications of tax reporting institutions and image concerns on evasion and incidence

Kotakorpi, Kaisa; Nurminen, Tuomas; Miettinen, Topi; … - 2022

We investigate effects of tax reporting institutions on evasion and incidence using an experimental double auction market setting. We find that 28% of the sellers are truthful when only sellers report, but that 88% and 64% of them are truthful under costless and costly third-party reporting by...

Persistent link: https://www.econbiz.de/10013255892

Behavioral responses to inheritance and gift taxation : evidence from Germany

Glogowsky, Ulrich - 2020

The desirability of inheritance and gift taxes depends on individuals’ tax responsiveness. This paper demonstrates how strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines administrative data with cross-bracket tax variation: a...

Persistent link: https://www.econbiz.de/10012299807

Will destination-based taxes be fully exploited when available? : an application to the U.S. commodity tax system

Agrawal, David R.; Mardan, Mohammed - 2018

We develop a tax competition model that allows for the setting of both an origin-based and a destination-based commodity tax rate in the presence of avoidance and evasion. In the presence of evasion, jurisdictions will give cross-border shoppers tax preferential treatment, thus not fully...

Persistent link: https://www.econbiz.de/10011933901

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

Trading off tax distortion and tax evasion

Richter, Wolfram F.; Boadway, Robin W. - 2001

Tax evasion is modeled as a risky activity and integrated into a standard problem of optimal tax design. It is shown that there is a trade off between reducing tax evasion and reducing tax distortion. Thus it is efficient to supplement a broad-based wage tax by a tax on specific consumption if...

Persistent link: https://www.econbiz.de/10011398924

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

Behavioral responses to wealth taxation : evidence from a Norwegian reform

Iacono, Roberto; Smedsvik, Bård - 2024

How do wealthy individuals respond to wealth tax reforms? We analyse behavioral responses to intensive margin variation in wealth tax rates, estimating the causal effects of an unprecedented municipal wealth tax reform in Norway. We leverage variation from the single-period municipal reform...

Persistent link: https://www.econbiz.de/10015065249

Tax morale and optimal taxation : presented at CESifo Venice Summer Institute, Workshop on Behavioral Public Economics, July 2004

Güth, Werner; Sausgruber, Rupert - 2004

We study experimentally how taxpayers choose between two tax regimes to fund a public good. The first-best tax regime imposes a general, distortion-free income tax. However, this tax cannot be enforced. The second-best alternative supplements the income tax by a specific commodity tax. This tax...

Persistent link: https://www.econbiz.de/10011450920

Stock market reactions to India's 2016 demonetization : implications for tax evasion, corruption, and financial constraints

Dharmapala, Dhammika; Khanna, Vikramaditya S. - 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/10011742981

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