This paper uses recently unveiled monthly information from the Hellenic Ministry of Finance on tax audits targeted to large enterprises, high wealth individuals and VAT non-filers and finds evidence that an increase in the number of audits can boost revenue performance. A 1 percent increase in...

In this article, we analyze a state-contingent tax on capital gains. We start by focusing on Auerbach's (1991) retrospective capital gains tax device. Although this system is equivalent to an accrual method from an ex-ante perspective, it is not on an ex-post basis. As recognized by Auerbach,...

In this note we model the individual decision on income underreporting in a system with a negative income tax. We show that a change in the tax rate has opposing effects on the compliance behavior of the poor and the rich.

In this note we model the individual decision on income underreporting in a system with a negative income tax. We show that a change in the tax rate has opposing effects on the compliance behavior of the poor and the rich.

The share of indirect taxes in tax revenues, specifically consumption taxes, is quite high in Turkey when compared to other OECD economies. This emphasis on indirect taxes in Turkey, as well as other developing economies, is argued to emerge from the inability of the government to collect direct...

Law enforcement against illegal drug markets like coca leaf production have created big debate about its consequences and effectiveness. Since this enfocerment does not only affect the illegal market but also the legal ones it is then necessary to study its effects and effectiveness within a...

In France the struggle against red light running behaviour is a government priority for reducing road accidents and fatalities. The objective of this study is to measure the frequency of red light runnings and assess the factors impacting these behaviours. Pneumatic counters were used to measure...

In this paper, we explore employers' decisions regarding the employment of legal and illegal immigrants in the presence of endogenous adjustment cost, minimum wages and an enforcement budget. We show that increasing the employment of legal foreign workers will increase the number of illegal...

We investigate the determinants of juvenile crime among street children and teenagers in the Minas Gerais state (Brazil). Our dataset consists of 3.028 questionnaires applied to children and teenagers found on the streets of the 21 largest cities in the state. We have estimated a Logit model,...

The aim of this study was to examine the extent to which crime affects the components of aggregate demand and vice versa for the case of Mexico, using quarterly data for the number of homicides and the components of aggregate demand for the period from 1990 to 2010. We estimated a Vector Error...