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Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico
Kumler, Todd J.; Verhoogen, Eric; Frias, Judith A. - 2013
Non-compliance of firms with tax regulations is a major constraint on state capacity in developing countries. We focus on an arguably under-appreciated dimension of non-compliance: under-reporting of wages by formal firms to evade payroll taxes. We develop a simple partial-equilibrium model of...
Persistent link: https://www.econbiz.de/10010329189
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The link between the intrinsic motivation to comply and compliance behavior: A critical appraisal of existing evidence
Halla, Martin - 2010
Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with respect to underground activities such as tax evasion. A considerable amount of research aims to identify factors that affect the intrinsic motivation to comply. However, the causal...
Persistent link: https://www.econbiz.de/10010269887
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Tax morale and compliance behavior: First evidence on a causal link
Halla, Martin - 2010
Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and actual compliance behavior is not established...
Persistent link: https://www.econbiz.de/10010269890
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What shapes attitudes toward paying taxes? Evidence from multicultural European countries
Torgler, Benno; Schneider, Friedrich G. - 2006
Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance several researchers have argued that citizens’ attitudes toward paying taxes defined as tax morale helps to explain the high degree of tax...
Persistent link: https://www.econbiz.de/10010276666
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Nice guys finish last: Are people with higher tax morale taxed more heavily?
Doerrenberg, Philipp; Duncan, Denvil; Fuest, Clemens; … - 2012
This paper is the first to provide evidence of efficient taxation of groups with heterogeneous levels of 'tax morale'. We set up an optimal income tax model where high tax morale implies a high subjective cost of evading taxes. The model predicts that 'nice guys finish last': groups with higher...
Persistent link: https://www.econbiz.de/10010282548
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Happy taxpayers? Income taxation and well-being
Akay, Alpaslan; Bargain, Olivier; Dolls, Mathias; … - 2012
This paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals' well-being. For identification, we exploit exogenous variation in tax rules over time and across demographic groups using 26 years of German panel data. We find that the tax...
Persistent link: https://www.econbiz.de/10010289874
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A Nation-Wide Laboratory: Examining Trust and Trustworthiness by Integrating Behavioral Experiments into Representative Surveys
Fehr, Ernst; Fischbacher, Urs; von Rosenbladt, Bernhard; … - 2003
power of our approach with the analysis of trust and trustworthiness in Germany by combining representative survey data with … representative behavioral data from a social dilemma experiment. We identify which survey questions intended to elicit people's trust … correlate well with behaviorally exhibited trust in the experiment. People above the age of 65, highly skilled workers and …
Persistent link: https://www.econbiz.de/10010262013
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An Experimental Study of the POUM Hypothesis
Checchi, Daniele; Filippin, Antonio - 2003
period and individuals are not too risk averse. This paper tests the POUM hypothesis by means of a within subjects experiment … inequality aversion are (partially) controlled for via either the experiment design or the information collected during the … experiment. We find that the POUM hypothesis holds under alternative specifications, even when we control for individual fixed …
Persistent link: https://www.econbiz.de/10010261622
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Global reform of personal income taxation, 1981 - 2005: evidence from 189 countries
Peter, Klara Sabirianova; Buttrick, Steve; Duncan, Denvil - 2009
In this paper we use a panel of 189 countries to describe the salient trends that have emerged in national personal income tax systems spanning the twenty five year period from 1981 to 2005. Using complete national income tax schedules, we calculate actual average and marginal tax rates at...
Persistent link: https://www.econbiz.de/10010269377
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Measuring trust: experiments and surveys in contrast and combination
Naef, Michael; Schupp, Jürgen - 2009
Trust is a concept that has attracted significant attention in economic theory and research within the last two decades … that it correlates with trusting behaviour in the experiment. Both survey and experimental measure correlate with related …
Persistent link: https://www.econbiz.de/10010269108