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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/10012270161
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Tax Morale and the Role of Social Norms and Reciprocity: Evidence from a Randomized Survey Experiment
Doerrenberg, Philipp; Peichl, Andreas - 2018
We present the first randomized survey experiment in the context of tax compliance to assess the role of social norms and reciprocity for intrinsic tax morale. We find that participants in a social-norm treatment have lower tax morale relative to a control group while participants in a...
Persistent link: https://www.econbiz.de/10011931679
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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/10012270085
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Tax Compliance and Information Provision: A Field Experiment with Small Firms
Doerrenberg, Philipp; Schmitz, Jan - 2015
We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and informed about the...
Persistent link: https://www.econbiz.de/10010531726
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Tax Compliance and Information Provision: A Field Experiment with Small Firms
Doerrenberg, Philipp; Schmitz, Jan - Institute for the Study of Labor (IZA) - 2015
We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and informed about the...
Persistent link: https://www.econbiz.de/10011269606
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Compliance Behavior in Networks: Evidence from a Field Experiment
Drago, Francesco; Mengel, Friederike; Traxler, Christian - 2015
experimental sample, are more likely to switch from evasion to compliance in response to the mailings received by their network …
Persistent link: https://www.econbiz.de/10011401725
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Tax Audits as Scarecrows. Evidence from a Large-Scale Field Experiment
Bergolo, Marcelo; Ceni, Rodrigo; Cruces, Guillermo; … - 2019
costs and benefits of evasion. However, there is no direct evidence that firms react to audits in this way. We conducted a … exogenous yet nondeceptive signals about key inputs for their evasion decisions, such as audit probabilities and penalty rates … neglect. According to this model, audits may deter tax evasion in the same way that scarecrows frighten off birds. …
Persistent link: https://www.econbiz.de/10012059065
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UK households' carbon footprint: A comparison of the association between household characteristics and emissions from home energy, transport and other goods and services
Buchs, Milena; Schnepf, Sylke V. - 2013
Does the association between household characteristics and household CO2 emissions differ for different areas such as home energy, transport, indirect and total emissions in the UK? Specific types of households might be more likely to have high emissions in some areas than in others and thus be...
Persistent link: https://www.econbiz.de/10010293156
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The Optimal Timing of Unemployment Benefits: Theory and Evidence from Sweden
Kolsrud, Jonas; Landais, Camille; Nilsson, Peter; … - 2015
This paper provides a simple, yet general framework to analyze the optimal time profile of benefits during the unemployment spell. We derive simple sufficient-statistics formulae capturing the insurance value and incentive costs of unemployment benefits paid at different times during the...
Persistent link: https://www.econbiz.de/10011307393
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One-Child Policy, Marriage Distortion, and Welfare Loss
Huang, Wei; Zhou, Yi - 2015
Using plausibly exogenous variations in the ethnicity-specific assigned birth quotas and different fertility penalties across Chinese provinces over time, we provide new evidence for the transferable utility model by showing how China's One-Child Policy induced a significantly higher unmarried...
Persistent link: https://www.econbiz.de/10011401801