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Improving tax compliance without increasing revenue: evidence from population-wide randomized controlled trials in Papua New Guinea

Hoy, Christopher; McKenzie, Luke; Sinning, Mathias - 2020

This paper studies the impact of "nudges" on taxpayers with varying tax compliance histories in Papua New Guinea. We present the results from two population-wide randomized controlled trials in a setting that is characterized by low compliance rates and a lack of effective enforcement. We test...

Persistent link: https://www.econbiz.de/10012242367

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 …/or extra labor effort. We find strong evidence that ex-post access to labor opportunities reduces ex-ante risk willingness … while access to tax evasion has no effect on risk behavior. We discuss possible explanations for this result based on the …

Persistent link: https://www.econbiz.de/10010238206

Why pay taxes when no one else does?

Epstein, Gil S.; Gang, Ira N. - 2009

present a model which incorporates elements from the theory of information cascades with the standard model of tax evasion and …

Persistent link: https://www.econbiz.de/10003832265

The hidden costs of tax evasion : collaborative tax evasion in markets for expert services

Balafoutas, Loukas; Beck, Adrian; Kerschbamer, Rudolf; … - 2015

costs to hide or to uncover taxable transactions, by imposing risk on risk-averse tax evaders and by distorting competition …

Persistent link: https://www.econbiz.de/10010529409

Tax evasion in a unionised economy

Goerke, Laszlo - 2001

In a unionised labour market, a substitution of a payroll for an income tax will not alter employment if tax obligations are fulfilled. However, if workers or firms can evade taxes this irrelevance result might no longer apply. This will especially be the case if the fine for tax evasion depends...

Persistent link: https://www.econbiz.de/10011404003

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

Tax evasion on a social network

Degl'Innocenti, Duccio Gamannossi; Rablen, Matthew D. - 2018

We relate tax evasion behavior to a substantial literature on self and social comparison in judgements. Taxpayers engage in tax evasion as a means to boost their expected consumption relative to others in their "local" social network, and relative to past consumption. The unique Nash equilibrium...

Persistent link: https://www.econbiz.de/10011865231

The unintended consequences of tax code complexity

Kastoryano, Stephen - 2025

This paper reveals how tax complexity, in the form of loopholes and assets overlapping different sections of tax returns, contributes to tax avoidance and evasion. Using administrative data from the Netherlands, it shows how an auditing announcement in 2005 triggered large increases in declared...

Persistent link: https://www.econbiz.de/10015206811

Tax evasion, minimum wage non-compliance and informality

Basu, Arnab K.; Chau, Nancy H.; Siddique, Zahra - 2011

We study the impact of tax and minimum wage reforms on the incidence of informality. To gauge the incidence of informality, we use measures of the extent of tax evasion, the extent of minimum wage non-compliance, and the size of the informal workforce. Our approach allows us to examine (i) the...

Persistent link: https://www.econbiz.de/10009523458

Corporate and personal income tax declarations

Goerke, Laszlo (contributor) - 2006

Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed. The theoretical analysis in this paper shows that a manager's decision...

Persistent link: https://www.econbiz.de/10003355568