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The government-taxpayer game
Carfì, David; Fici, Caterina - Volkswirtschaftliche Fakultät, … - 2012
In this paper, we model - quantitatively – a possible realistic interaction between a tax-payer and his Government. We formalize, in a general setting, this strategic interaction. Moreover, we analyze "completely" a particular realistic sample of the general model. We determine the entire...
Persistent link: https://www.econbiz.de/10011259328
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Personal Income Tax Evasion Determinants Revisited: An Exploratory Study Using Newly Available Data
Cebula, Richard; Foley, Maggie - Volkswirtschaftliche Fakultät, … - 2010
This study empirically investigates the determinants of aggregate federal personal income tax evasion in the U.S. using the most current IRS data available. In 2010, the IRS released a new series on personal income tax evasion data running through the year 2005. Using this new data, the present...
Persistent link: https://www.econbiz.de/10011260584
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The distributional implications of income underreporting in Hungary
Benedek, Dora; Lelkes, Orsolya - Volkswirtschaftliche Fakultät, … - 2009
The paper estimates the distributional implications of income tax evasion in Hungary based on a random sample of administrative tax records of 230 thousand individuals. Gross incomes in the administrative tax records are compared with those in a nationally representative household budget survey,...
Persistent link: https://www.econbiz.de/10005089341
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Optimal taxation and monitoring in an economy with matching frictions and underground activities
Lisi, Gaetano - Volkswirtschaftliche Fakultät, … - 2010
This short paper shows the interdependence of taxation and monitoring policy in a search and matching model of equilibrium unemployment with an underground sector. More precisely, from a social welfare standpoint, two options are available to the policy maker: s/he may either substitute a...
Persistent link: https://www.econbiz.de/10008777071
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Underground economy estimates for non-OECD countries using currency demand method, 1984-2005
Embaye, Abel - Volkswirtschaftliche Fakultät, … - 2007
The paper estimates the size of underground economy induced by tax evasion for cross-section of non-OECD countries using currency demand method. Unlike previous studies which usually focus only on the tax rate as the tax evasion factor, the paper presents theory consistent tax evasion estimates...
Persistent link: https://www.econbiz.de/10011110727
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Tax Toleration and Tax Compliance: How Government Affects the Propensity of Firms to Enter the Unofficial Economy
Hibbs, Douglas A. - Volkswirtschaftliche Fakultät, … - 2009
How do government-supplied institutional benefits and the taxation and regulation of producers affect the propensity of private�firms to enter the unofficial economy and evade taxation? We propose a model in which the incentive of firms to operate underground depends on tax rates relative to...
Persistent link: https://www.econbiz.de/10005031397
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Corruption and tax evasion an optimal policy
Jellal, Mohamed; Bouzahzah, Mohamed - Volkswirtschaftliche Fakultät, … - 2012
in order to lessen the occurrence of corruption between the tax collector and the taxpayer. The Principal, who maximizes … transaction with taxpayer.The combat against collusion and corruption may explain the greater reliance on indirect taxes than on …
Persistent link: https://www.econbiz.de/10011108871
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Corruption, Tax Evasion and Social Values
Litina, Anastasia; Palivos, Theodore - Volkswirtschaftliche Fakultät, … - 2014
We provide empirical support and a theoretical explanation for the vicious circle of political corruption and tax … corruption can emerge based on the existence of strategic complementarities, indicating that corruption may corrupt. Furthermore …
Persistent link: https://www.econbiz.de/10011109502
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Firmes industrielles concurrence et corruption
Jellal, Mohamed - Volkswirtschaftliche Fakultät, … - 2014
This paper examines the main determinants of firms tax evasion and corruption in the formal industrial sector. In our … model psychological morale of bureaucratic agents are important to explain corruption.It is shown that the presence of rents … linked to favoritism and patronage practices is fundamental in fostering corruption. Therfore, this endemic corruption can …
Persistent link: https://www.econbiz.de/10011113076
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Corruption, uncertainty and growth
Djumashev, R - Volkswirtschaftliche Fakultät, … - 2007
Corruption in the public sector erodes tax compliance and leads to higher tax evasion. Moreover, corrupt public … tape and corruption deteriorate the growth potential through income redistribution and public sector inefficiencies. Most … importantly, it is demonstrated that the increase in corruption via higher uncertainty exerts adverse effects on capital …
Persistent link: https://www.econbiz.de/10005790170