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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
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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 responses of compliant and noncompliant audited...
Persistent link: https://www.econbiz.de/10012258663
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Do household tax credits increase the demand for legally provided services?
Burgstaller, Lilith; Doerr, Annabelle; Necker, Sarah - 2023
We study the causal effects of household tax credits on the willingness to demand legally provided services using two survey experiments with 1.974 German homeowners. Participants choose between hypothetical offers of service providers and are randomly assigned to a policy scenario 1) without a...
Persistent link: https://www.econbiz.de/10013489492
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Responses of firms to tax, administrative and accounting rules : evidence from Armenia
Asatryan, Zareh; Peichl, Andreas - 2017 - First version: September 16, 2016, this Version: October 30, 2017
Using panel data on the full population of corporate tax returns from Armenia, we study behavioral responses of firms to three size-dependent regulations. We find: i) a strong response to an accounting notch where IFRS becomes mandatory; ii) a moderate response to an administrative notch below...
Persistent link: https://www.econbiz.de/10011754262
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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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Containing tariff evasion
Anne, Clement; Chalendard, Cyril; Fernandes, Ana Margarida - 2023
To identify transactions at risk of tariff evasion, this paper matches export transaction data from France with import transaction data from Madagascar using container identifiers. Reporting discrepancies between exporters and importers are prevalent but small, with over two-fifths of importers...
Persistent link: https://www.econbiz.de/10014435265
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Escaping the exchange of information : tax evasion via citizenship-by-investment
Langenmayr, Dominika; Zyska, Lennard - 2021
With (automatic) exchange of tax information among countries now common, tax evaders have had to find new ways to hide their offshore holdings. One such way are citizenship-by-investment programs, which offer foreigners a new passport for a local investment or a fixed fee. We show analytically...
Persistent link: https://www.econbiz.de/10012489644
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Corruption in customs
Chalendard, Cyril; Fernandes, Ana Margarida; Raballand, … - 2021
This paper presents a new methodology to detect corruption in customs and applies it to Madagascar’s main port … the approach, but also triggered a novel manifestation of manipulation that rejuvenated systemic corruption. Tax revenue … losses associated with the corruption scheme are approximately 3 percent of total taxes collected and highly concentrated …
Persistent link: https://www.econbiz.de/10012797667
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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 differences in tax compliance are due to higher prosociality among women. We conducted a large cross-national tax compliance experiment carried out in Italy, U.K., U.S., Sweden, and...
Persistent link: https://www.econbiz.de/10011936249
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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