Narrow search
Showing 1 - 10 of 1,086
Cover Image
Do Budget Deficits Reduce Household Taxpayer Compliance? Preliminary Evidence Using the Feige Data
Cebula, Richard; Toma, Michael - Volkswirtschaftliche Fakultät, … - 2004
This study investigates the hypothesis that higher federal budget deficits act to increase the degree of federal personal income tax evasion in the U.S. Using annual data on aggregate personal income tax evasion for the period 1961-1997, 1997 being the most recent year for which all of the...
Persistent link: https://www.econbiz.de/10011111555
Cover Image
Where Has the Currency Gone? And Why? The Underground Economy and Personal Income Tax Evasion in the U.S., 1970-2008
Cebula, Richard - Volkswirtschaftliche Fakultät, … - 2014
study seeks to identify determinants of the underground economy in the U.S. in the form of federal personal income tax …
Persistent link: https://www.econbiz.de/10011112065
Cover Image
New estimates of overseas U.S. currency holdings, the Underground economy and the "Tax Gap"
Feige, Edgar L. - Volkswirtschaftliche Fakultät, … - 2009
This paper examines the ‘currency enigma” which arises because despite financial innovation that has created important new substitutes for cash usage, U.S. per capita currency holdings now amount to $2700. American households and businesses admit to holding only 15 percent of the stock of...
Persistent link: https://www.econbiz.de/10008497643
Cover Image
An Empirical Note on Tax Auditing and the Size of the Underground Economy in the United States, 1962-1980
Cebula, Richard; Saltz, Ira - Volkswirtschaftliche Fakultät, … - 2000
Based on the empirical estimation in this study, for the period 1962-1980, it appears that the underground economy in … the United States was sensitive to the federal personal income tax rate, inflation, and the percentage of filed tax … returns audited by the IRS. Presumably, the problem associated with inflation has been largely addressed by the inflation …
Persistent link: https://www.econbiz.de/10011112401
Cover Image
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 … determinants of�firms�tax toleration and tax compliance receive broad support from empirical analyses of enterprise-level data from …
Persistent link: https://www.econbiz.de/10005031397
Cover Image
Revised estimates of the Underground Economy: Implications of US Currency held abroad
Feige, Edgar L. - Volkswirtschaftliche Fakultät, … - 1997
The paper reexamines the strengths and weakness of all direct and indirect methods of estimating the amount of US currency held abroad and concludes that between 25% -45% of US currency is held abroad. This result stands in sharp contrast to the widely cited estimates presented by Porter and...
Persistent link: https://www.econbiz.de/10005616752
Cover Image
Is there a Displacement Deadweight Loss from Tax Evasion? Estimates Using Firm Surveys from the Czech Republic
Hanousek, Jan; Palda, Filip - Volkswirtschaftliche Fakultät, … - 2007
In the presence of the underground economy taxes give rise to a deadweight loss from displacement of efficient producers by inefficient producers. We consider an economy in which a producer faces two types of costs: the cost of production, and taxes. If the ability to evade taxes is inversely...
Persistent link: https://www.econbiz.de/10005789310
Cover Image
Unemployment, tax evasion and the "slippery slope" framework
Lisi, Gaetano - Volkswirtschaftliche Fakultät, … - 2012
The proposed theoretical work introduces the basic insights of the ‘slippery slope’ framework into the benchmark macroeconomic model of the labour market in order to study the relation between tax compliance (both voluntary and enforced), tax evasion and unemployment. This paper shows that...
Persistent link: https://www.econbiz.de/10011259666
Cover Image
Social Interaction in Tax Evasion
Lipatov, Vilen - Volkswirtschaftliche Fakultät, … - 2008
We analyze the tax evasion problem with social interaction among the taxpayers. If the authority commits to a fixed auditing probability, a positive share of cheating is obtained in equilibrium. This stands in contrast to the existing literature, which yields full compliance of audited taxpayers...
Persistent link: https://www.econbiz.de/10005260229
Cover Image
Price adjustment under the table: Evidence on efficiency-enhancing corruption
Levy, Daniel - Volkswirtschaftliche Fakultät, … - 2007
Based on first-hand account, this paper offers evidence on price setting and price adjustment mechanisms that were illegally employed under the Soviet planning and rationing regime. The evidence is anecdotal, and is based on personal experience during the years 1960–1971 in the Republic of...
Persistent link: https://www.econbiz.de/10005837500