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Tax incidence in the presence of tax evasion
Doerrenberg, Philipp; Duncan, Denvil - 2014
This paper studies the effect of tax evasion on the economic incidence of sales taxes. We design a laboratory experiment in which buyers and sellers trade a fictitious good in double auction markets. A per-unit tax is imposed on sellers, and sellers in the treatment group are provided the...
Persistent link: https://www.econbiz.de/10010350418
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Welfare improving tax evasion
Canta, Chiara; Cremer, Helmuth; Gahvari, Firouz - 2020
We study optimal income taxation in a framework where one's willingness to report his income truthfully is positively correlated with his type. We show that allowing low-productivity types to cheat leads to Pareto-superior outcomes as compared to deterring them, even if audits can be performed...
Persistent link: https://www.econbiz.de/10012252256
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Tax elasticity of border sales : a meta-analysis
Dat Huynh; Sokolova, Anna; Tosun, Mehmet Serkan - 2022
When regions in close proximity have different tax rates, residents may engage in cross-border shopping and take advantage of tax differentials. The extent of this activity can be captured by the tax elasticity of border sales (TEBS). We collect 749 estimates of TEBS reported in 60 studies, and...
Persistent link: https://www.econbiz.de/10013358951
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Circumstantial risk : impact of future tax evasion and labor supply opportunities on risk exposure
Doerrenberg, Philipp; Duncan, Denvil; Zeppenfeld, … - 2014
This paper examines whether risk-taking in a lottery depends on the opportunity to respond to the lottery outcome through additional labor effort and/or tax evasion. Previous empirical attempts to answer this question face identification issues due to self-selection into jobs that facilitate tax...
Persistent link: https://www.econbiz.de/10010238206
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The wedge
Goerke, Laszlo - 1999
It is often argued that the quantity which is traded on the market is independent of the side of the market which is taxed. However, this assertion need not hold, especially in imperfectly competitive markets like that for labour. Taking an efficiency wage economy as an example, it is shown that...
Persistent link: https://www.econbiz.de/10011313941
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How do stamp duties affect the housing market?
Davidoff, Ian; Leigh, Andrew - 2013
Land transfer taxes are a substantial portion of the cost of moving house in many developed countries. Since stamp duties are endogenous with respect to the house price, we create an instrumental variable that is the stamp duty on a property, given that postcode's starting house price and the...
Persistent link: https://www.econbiz.de/10009757254
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Welfare effects of property taxation
Löffler, Max; Siegloch, Sebastian - 2021
We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we show that the tax incidence depends on how housing prices, labor and other types of incomes as well as public services respond to property tax changes. Empirically, we exploit the German...
Persistent link: https://www.econbiz.de/10012486956
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Does tax-benefit linkage matter for the incidence of social security contributions?
Bozio, Antoine; Breda, Thomas; Grenet, Julien - 2019
We study the earnings responses to three large increases in employer Social Security contributions (SSCs) in France. We find evidence of full pass-through to workers in the case of a strong and salient relationship between contributions and expected benefits. By contrast, we find limited...
Persistent link: https://www.econbiz.de/10012057311
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Tax incidence in heterogeneous markets : the pass-through of air passenger taxes on airfares
Wozny, Florian - 2024
The tax incidence is central to the effectiveness of taxation. In this paper, I examine the pass-through rate of an air passenger tax to airfares. Additionally, I analyse its impact on passenger numbers, air transport capacity, and the interaction with supply and demand elasticity. For...
Persistent link: https://www.econbiz.de/10014484509
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The effects of alcohol excise tax increases by drinking level and by income level
Saffer, Henry; Gehrsitz, Markus; Grossman, Michael - 2022
The alcohol industry argues that alcohol excise taxes do not reduce heavy drinking because of substitutions to lower … increases in alcohol excise taxes reduce heavy alcohol consumption. Using data from the Nielsen Homescan we investigate the … effects of a large excise tax increase that raised alcohol prices. The results show that heavy drinkers reduce purchases, and …
Persistent link: https://www.econbiz.de/10013209896