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Tax evasion and the source of income
Gërxhani, Klarita; Schram, Arthur - 2002
to tax evasion. Subjects have to decide between a random 'registered' income, the realization of which will be known to … results show that (i) when tax evasion is possible, subject choose unregistered income more frequently; (ii) many subjects are … willing to choose an income that allows for tax evasion but report their income honestly anyway; (iii) compliance increases …
Persistent link: https://www.econbiz.de/10011327524
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Voluntary disclosure programs for tax evaders
Schmittdiel, Heiner - 2015
In this paper, we develop a model that can explain why governments may want to choose to offer a voluntary disclosure program that allows people who withheld taxes to turn themselves in without punishment. We find that such a leniency rule not only increases government revenue when it comes as a...
Persistent link: https://www.econbiz.de/10011391540
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Honesty in a signaling model of tax evasion
Pruzhansky, Vitaly - 2004
We study the phenomenon of tax evasion using a simple signaling model, in which the signal is taxpayer's reported …
Persistent link: https://www.econbiz.de/10011334842
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Honesty in a signaling model of tax evasion
Pruzhansky, Vitaly - 2004
Persistent link: https://www.econbiz.de/10001948545
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True positives and false alarms in the detection of tax evasion
Antonides, Gerrit; Robben, Henry S. - 1995
Persistent link: https://www.econbiz.de/10000909192
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Are education subsidies an efficient redistributive device?
Dur, Robert A. J.; Teulings, Coen N. - 2003
We argue that promoting education may be a means to reduceincome inequality. When workers of different skill levels areimperfect substitutes in production, an increase in the level ofhuman capital in the economy reduces the return to education.Hence, a given compression of after-tax incomes can...
Persistent link: https://www.econbiz.de/10011333262
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Redistributive politics and the tyranny of the middle class
Zoutman, Floris T.; Jacobs, Bas; Jongen, Egbert L. W. - 2016
The Netherlands has a unique tradition in which all major Dutch political parties provide CPB Netherlands Bureau for Economic Policy Analysis with highly detailed proposals for the tax-benefit system in every national election. This information allows us to quantitatively measure the...
Persistent link: https://www.econbiz.de/10011456742
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Monopsony power, income taxation and welfare
Hummel, Albert Jan - 2021
This paper studies the implications of monopsony power for optimal income taxation and welfare. Firms observe workers' abilities while the government does not and monopsony power determines what share of the labor market surplus is translated into profits. Monopsony power increases the tax...
Persistent link: https://www.econbiz.de/10012545131
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Tax curvature
Hummel, Albert Jan - 2021
In a Mirrleesian environment, a monopsonist sets hourly wages and individuals choose how many hours to work. Labor market outcomes do not only depend on the level and slope of the income tax function, but also on its curvature. A more concave tax schedule raises the elasticity of labor supply,...
Persistent link: https://www.econbiz.de/10012595290
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Oligopolistic competition in price and quality
Dubovik, Andrei; Janssen, Maarten C. W. - 2008
We consider an oligopolistic market where firms compete in price and quality and where consumers are heterogeneous in knowledge: some consumers know both the prices and quality of the products offered, some know only the prices and some know neither. We show that two types of signalling...
Persistent link: https://www.econbiz.de/10011376636