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Importing Corruption Culture from Overseas : Evidence from Corporate Tax Evasion in the United States
DeBacker, Jason M. - 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/10012460890
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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/10012456744
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How Does Expropriation Risk Affect Innovation?
Benavente H., José Miguel; Bravo Ortega, Claudio; … - National Bureau of Economic Research - 2024
risk, such as corruption, negatively impacts innovation by reducing R&D expenditure, human capital in R&D, number of …
Persistent link: https://www.econbiz.de/10014512142
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Government Spending in a Simple Model of Endogenous Growth
Barro, Robert J. - 1988
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/10012476481
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Cigarettes and Alcohol : Substitutes or Complements?
Decker, Sandra L. - 2000
Taxation of cigarettes and alcohol can raise revenue and reduce consumption of goods with negative external effects. Despite medical and psychological evidence linking their consumption, little previous work has investigated the significance of cross-price effects in cigarette and alcohol...
Persistent link: https://www.econbiz.de/10012471201
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Capital Gains Realizations of the Rich and Sophisticated
Auerbach, Alan J. - 2000
This paper attempts to bring theoretical and empirical research on capital gains realization behavior closer together by considering whether investors who appear to engage more in strategic tax avoidance activity also respond differently to tax rates. We find that such investors exhibit...
Persistent link: https://www.econbiz.de/10012471242
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Tax Avoidance, Evasion, and Administration
Slemrod, Joel - 2000
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/10012471303
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Taxing Property in Developing Countries : Theory and Evidence from Mexico
Brockmeyer, Anne; Estefan, Alejandro; Ramírez Arras, Karina - National Bureau of Economic Research - 2021
Property taxes in developing countries are plagued by noncompliance and can exacerbate liquidity constraints. We characterize optimal enforcement and taxation policies as functions of revenue elasticities and measures of taxpayer hardship. We estimate these parameters using multiple sources of...
Persistent link: https://www.econbiz.de/10012510516
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Organizational Capacity and Profit Shifting
Bilicka, Katarzyna A.; Scur, Daniela - National Bureau of Economic Research - 2021
This paper analyses the effect of a firm's organizational capacity on the reported profitability of multinational enterprises (MNEs). Better organizational practices improve productivity and the potential taxable profits of firms. However, higher adoption of these practices may also enable more...
Persistent link: https://www.econbiz.de/10012629445
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Do Collateral Sanctions Work? Evidence from the IRS' Passport Certification and Revocation Process
Organ, Paul R.; Ruda, Alex; Slemrod, Joel; Turk, Alex - National Bureau of Economic Research - 2021
Penalties for tax evasion are typically financial, but many jurisdictions also utilize collateral sanctions that deny access to some government-provided service. To learn about the effectiveness of such penalties, we examine a U.S. policy restricting passport access for taxpayers with...
Persistent link: https://www.econbiz.de/10012599319