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The last refuge of a scoundrel? : patriotism and tax compliance
Konrad, Kai A.; Qari, Salmai - 2009
We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of … estimation to tackle the possible endogeneity of patriotism. On the aggregate level, we provide evidence for a negative … correlation between average patriotic warm glow and the size of the shadow economy across several countries. -- Patriotism ; tax …
Persistent link: https://www.econbiz.de/10003831245
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The shadow economy and shadow economy labor force : what do we (not) know?
Schneider, Friedrich - 2011
In this paper the main focus lies on the development and the size of the shadow economy and of undeclared work (or shadow economy labor force) in OECD, developing and transition countries. Besides informal employment in the rural and non-rural sector also other measures of informal employment...
Persistent link: https://www.econbiz.de/10009308829
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Spillovers and long-run effects of messages on tax compliance: experimental evidence from Peru
Castro, Juan Francisco; Velásquez, Daniel; Beltrán … - 2020
We carry out a randomized controlled trial to evaluate the effect of three different types of messages sent to taxpayers on their compliance with the rental income tax (direct effect) and the spillovers produced on payments related to the capital gains and the self-employment income taxes. One...
Persistent link: https://www.econbiz.de/10012389777
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Drivers of the underground economy around the millienium : a long term look for the United States
Goel, Rajeev K.; Saunoris, James W.; Schneider, Friedrich - 2017
This paper provides a long term analysis of the determinants of the shadow economy. Using data for the United States over the years 1870–2014 we examine economic and political factors driving the underground sector. Results show that among the economic factors, greater economic prosperity...
Persistent link: https://www.econbiz.de/10011694815
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Prospect theory and tax evasion : a reconsideration of the Yitzhaki puzzle
Piolatto, Amedeo; Rablen, Matthew D. - 2013
The standard expected utility model of tax evasion predicts that evasion is decreasing in the marginal tax rate (the Yitzhaki puzzle). The existing literature disagrees on whether prospect theory overturns the puzzle. We disentangle four distinct elements of prospect theory and find loss...
Persistent link: https://www.econbiz.de/10010221551
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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
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The shadow economy and work in the shadow : what do we (not) know?
Schneider, Friedrich - 2012
In this paper the main focus lies on the shadow economy and on work in the shadow in OECD, developing and transition countries. Besides informal employment in the rural and non-rural sector also other measures of informal employment like the share of employees not covered by social security, own...
Persistent link: https://www.econbiz.de/10009533973
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Shadow economies in highly developed OECD countries : what are the driving forces?
Schneider, Friedrich; Bühn, Andreas - 2012
In this paper the main focus lies on 'driving forces' of the development and size of the shadow economy in highly developed 39 OECD countries. The influential factors on the shadow economy are tax policies and state regulation, which, if they rise, increase the shadow economy, but also other...
Persistent link: https://www.econbiz.de/10009629733
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The shadow economy and shadow labor force : a survey of recent developments
Schneider, Friedrich - 2014
This survey presents the various methods to estimate the size of the shadow economy, their strengths and weaknesses and the estimation results. The purpose of the survey is threefold. Firstly, it demonstrates that no ideal method to estimate the size and development of the shadow economy exists....
Persistent link: https://www.econbiz.de/10010379298
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Estimating the size of the shadow economy : methods, problems and open questions
Schneider, Friedrich; Bühn, Andreas - 2016
This paper presents various methods for estimating the size of the shadow economy and analyzes their strengths and weaknesses. The purpose of the paper is twofold. Firstly, it demonstrates that no ideal method exists to estimate the size and development of the shadow economy. Because of its...
Persistent link: https://www.econbiz.de/10011455521