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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

Taxation, Corruption, and Growth

Aghion, Philippe - 2016

We build an endogenous growth model to analyze the relationships between taxation, corruption, and economic growth … infrastructure. Political corruption governs the efficiency with which tax revenues are translated into infrastructure. The model … predicts an inverted-U relationship between taxation and growth, with corruption reducing the optimal taxation level. We find …

Persistent link: https://www.econbiz.de/10012999995

Government Spending in a Simple Model of Endogenous Growth

Barro, Robert J. - 2021

I extend existing models of endogenous economic growth to incorporate a government sector. Production involves private capital (broadly defined) and public services. There is constant returns to scale in the two factors, but diminishing returns to each separately. Public services are financed by...

Persistent link: https://www.econbiz.de/10013249674

The Use of Tax Havens in Exemption Regimes

Gumpert, Anna - 2011

This paper analyzes the tax haven investment behavior of multinational firms from a country that exempts foreign income from taxation. High foreign tax rates generally encourage firms to invest in tax havens, though significant costs of reallocating taxable income dampen these incentives. The...

Persistent link: https://www.econbiz.de/10013117565

Are Household Surveys Like Tax Forms : Evidence from Income Underreporting of the Self Employed

Hurst, Erik - 2014

There is a large literature showing that the self employed underreport their income to tax authorities. In this paper, we quantify the extent to which the self employed systematically underreport their income to U.S. household surveys. To do so, we use the Engel curve describing the relationship...

Persistent link: https://www.econbiz.de/10013069030

Taxing Hidden Wealth : The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts

Johannesen, Niels - 2018

In 2008, the IRS initiated efforts to curb the use of offshore accounts to evade taxes. This paper uses administrative microdata to examine the impact of the enforcement efforts on taxpayers' reporting of offshore accounts and income. Enforcement caused approximately 60,000 individuals to...

Persistent link: https://www.econbiz.de/10012925907

Political Alignment, Attitudes Toward Government and Tax Evasion

Cullen, Julie Berry - 2018

We ask whether attitudes toward government play a causal role in the evasion of U.S. personal income taxes. We use individual-level survey data to demonstrate a link between sharing the party of the president and trust in the administration generally and opinions on taxation and spending policy,...

Persistent link: https://www.econbiz.de/10012927031

Why Can Modern Governments Tax so Much? An Agency Model of Firms as Fiscal Intermediaries

Kleven, Henrik - 2010

This paper presents a simple agency model to explain why third-party income reporting by employers dramatically improves income tax enforcement. Modern firms have a large number of employees and carry out complex production tasks, which requires the use of accurate business records. Because such...

Persistent link: https://www.econbiz.de/10013151348

Redrawing the Map of Global Capital Flows : The Role of Cross-Border Financing and Tax Havens

Coppola, Antonio - 2020

Global firms finance themselves through foreign subsidiaries, often shell companies in tax havens, which obscures their nationality in aggregate statistics. We associate the universe of traded securities with their issuer's ultimate parent and restate bilateral investment positions to better...

Persistent link: https://www.econbiz.de/10012839470

Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance

Chetty, Raj - 2008

Since Feldstein (1999), the most widely used method of calculating the excess burden of income taxation is to estimate the effect of tax rates on reported taxable income. This paper reevaluates the taxable income elasticity as a measure of excess burden when individuals can evade or avoid taxes....

Persistent link: https://www.econbiz.de/10012772448

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