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Misreporting Trade : Tariff Evasion, Corruption, and Auditing Standards
Kellenberg, Derek - 2016
, corruption, and trade agreements, suggesting that firms intentionally misreport trade data. These misreports have implications …
Persistent link: https://www.econbiz.de/10012983673
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Importing Corruption Culture from Overseas : Evidence from Corporate Tax Evasion in the United States
DeBacker, Jason Matthew - 2012
confidential IRS audit data, we show that corporations with owners from countries with higher corruption norms engage in higher … owners are from countries with higher corruption norms. This suggests that cultural norms can be a challenge to legal …
Persistent link: https://www.econbiz.de/10013112043
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Monetary-Fiscal Policy Interactions and the Price Level : Background and Beyond
Leeper, Eric M. - 2005
The paper presents the fiscal theory of the price level in a variety of models, including endowment economies with lump …-sum taxes and production economies with proportional income taxes. We offer a microeconomic perspective on the fiscal theory by … level. Under certain assumptions on monetary and fiscal behavior, the revaluation effect reflects the fiscal theory …
Persistent link: https://www.econbiz.de/10012784238
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How Does Tax Progressivity and Household Heterogeneity Affect Laffer Curves?
Holter, Hans Aasnes - 2014
How much additional tax revenue can the government generate by increasing labor income taxes? In this paper we provide a quantitative answer to this question, and study the importance of the progressivity of the tax schedule for the ability of the government to generate tax revenues. We develop...
Persistent link: https://www.econbiz.de/10013043624
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International Capital Mobility and Tax Evasion
Giovannini, Alberto - 2010
This paper studies the welfare effects of international investment to evade domestic taxes on domestic investment income. Capital mobility for tax evasion eliminates distortions in the intertemporal allocation of consumption, but introduces distortions in domestic production. Conversely, a...
Persistent link: https://www.econbiz.de/10012763449
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Shaming Tax Delinquents
Perez-Truglia, Ricardo - 2015
Many federal and local governments rely on shaming penalties to achieve policy goals, but little is known about how shaming works. Such penalties may be ineffective, or even backfire by crowding out intrinsic motivation. In this paper, we study shaming in the context of the collection of tax...
Persistent link: https://www.econbiz.de/10013021027
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Tax Avoidance, Evasion, and Administration
Slemrod, Joel B.; Yitzhaki, Shlomo - 2021
When tax structure changes, people may alter their consumption basket, but they also may call and give new instructions to their accountant, change their reports to the IRS, change the timing of transactions, and undertake a range of other actions that do not directly involve a change in their...
Persistent link: https://www.econbiz.de/10013225126
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Tax Evasion and Capital Gains Taxation
Poterba, James M. - 2021
This paper uses time-series data to investigate how changes in capital gains tax rates affect taxpayer compliance. It finds that a one percent increase in the marginal tax rate reduces voluntary compliance by between one half and one percent. These results confirm the findings of previous...
Persistent link: https://www.econbiz.de/10013232916
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Public Goods, Hidden Income, and Tax Evasion : Some Nonstandard Results from the Warm-Glow Model
Hungerman, Daniel M. - 2014
A large literature explores crowd out in situations where public goods are jointly provided; work in this area typically depicts a tax system where individuals take taxes as given. But in some settings, such as those in developing economies, efforts to evade or avoid taxes may be widespread. Using...
Persistent link: https://www.econbiz.de/10013060695
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Speeding, Tax Fraud, and Teaching to the Test
Lazear, Edward P. - 2022
Educators worry that high-stakes testing will induce teachers and their students to focus only on the test and ignore other, untested aspects of knowledge. Some counter that although this may be true, knowing something is better than knowing nothing and many students would benefit even by...
Persistent link: https://www.econbiz.de/10013321619