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Do audits improve future tax compliance in the absence of penalties? : evidence from random audits in Norway

Hebous, Shafik; Jia, Zhiyang; Løyland, Knut; Thoresen, … - 2020

The Norwegian Tax Administration operated multi-year random audits of personal income tax returns. We exploit this … exceptional randomized setup to estimate the effects of tax audits on future compliance explicitly distinguishing between dynamic …-audit deterrence effect-whereby audits prompt taxpayers to comply in subsequent years-or an "approval effect"-whereby audits lower …

Persistent link: https://www.econbiz.de/10012258663

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

Agrawal, David R.; Mardan, Mohammed - 2018

-level policies that increase tax avoidance opportunities, the results of the empirical model broadly confirm our theory. …

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

The propagation of unethical behaviours : cheating responses to tax evasion

Martinangeli, Andrea F.M.; Windsteiger, Lisa - 2022

We explore cheating in a die roll task in response to information about tax evasion in a large-scale experiment on a representative sample of the Italian population. We thus generalise laboratory findings on conditional behaviours (cooperation, cheating) to uncover their real-world bearing in...

Persistent link: https://www.econbiz.de/10013472380

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

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

Higher taxes, more evasion? : evidence from border differentials in TV license fees

Berger, Melissa; Fellner, Gerlinde; Sausgruber, Rupert; … - 2015

This paper studies the evasion of TV license fees in Austria. We exploit border differentials to identify the effect of fees on evasion. Comparing municipalities at the low- and high-fee side of state borders reveals that higher fees trigger significantly more evasion. The central estimate from...

Persistent link: https://www.econbiz.de/10010477085

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

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

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

Investment shocks, tax evasion and the consumption puzzle : a DSGE analysis with financial frictions

Chiarini, Bruno; Ferrara, Maria; Marzano, Elisabetta - 2016

This paper contributes to the GDP-consumption comovement puzzle literature investigating the role of tax evasion in explaining the consumption path after a Marginal Efficiency of Investment shock. We use an otherwise standard medium-scale New Keynesian DSGE model combining tax evasion with...

Persistent link: https://www.econbiz.de/10011515322