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Canta, Chiara - 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/10012828005

Tax Evasion on a Social Network

Gamannossi degl’Innocenti, Duccio - 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/10012918223

The Hidden Costs of Tax Evasion : Collaborative Tax Evasion in Markets for Expert Services

Balafoutas, Loukas - 2015

We experimentally examine the impact of tax evasion attempts on the performance of credence goods markets, where contractual incompleteness results from asymmetric information on the welfare maximizing quality of the good. Our results suggest that tax evasion attempts – independently of...

Persistent link: https://www.econbiz.de/10013021526

Tax Incidence in the Presence of Tax Evasion

Dörrenberg, Philipp - 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/10013054598

Prospect Theory and Tax Evasion : A Reconsideration of the Yitzhaki Puzzle

Piolatto, Amedeo - 2013

Yitzhaki puzzle). The existing literature disagrees on whether prospect theory overturns the puzzle. We disentangle four … distinct elements of prospect theory and find loss aversion and probability weighting to be redundant in respect of the puzzle …. Prospect theory fails to reverse the puzzle for various classes of endogenous specification of the reference level. These …

Persistent link: https://www.econbiz.de/10013072161

Tax Evasion, Minimum Wage Non-Compliance and Informality

Basu, Arnab K. - 2012

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/10013113080

Tax Evasion : Cheating Rationally or Deciding Emotionally?

Coricelli, Giorgio; Joffily, Mateus; Montmarquette, Claude - 2021

The economic models of tax compliance predict that individuals should evade taxes when the expected benefit of cheating is greater than its expected cost. When this condition is fulfilled, the high compliance however observed remains a puzzle. In this paper, we investigate the role of emotions...

Persistent link: https://www.econbiz.de/10013316778

Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply

Dörrenberg, Philipp - 2012

Motivated by the observation that access to evasion opportunities is distributed heterogeneously across the labor market, this paper examines the extent to which labor supply elasticities with respect to tax rates depend on such evasion opportunities. We first discuss the channels through which...

Persistent link: https://www.econbiz.de/10013099103

Tax Evasion, Welfare Fraud, and 'the Broken Windows' Effect : An Experiment in Belgium, France and the Netherlands

Lefèbvre, Mathieu - 2011

In a series of experiments conducted in Belgium (Wallonia and Flanders), France and the Netherlands, we compare behavior regarding tax evasion and welfare dodging, with and without information about others' behavior. Subjects have to decide between a 'registered' income, the realization of which...

Persistent link: https://www.econbiz.de/10013127327

Corporate and Personal Income Tax Declarations

Goerke, Laszlo - 2021

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/10013317501

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