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Misreporting Trade : Tariff Evasion, Corruption, and Auditing Standards
Kellenberg, Derek - 2016
In official international trade statistics, annual commerce between every pair of countries is reported twice: once by the importing country and once by the exporter. These double reports provide an opportunity for audit. In principle, the two reported trade values should differ systematically...
Persistent link: https://www.econbiz.de/10012456086
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No Taxation without Information : Deterrence and Self-Enforcement in the Value Added Tax
Pomeranz, Dina - 2013
Tax evasion generates billions of dollars of losses in government revenue and creates large distortions, especially in developing countries. Claims that the VAT facilitates tax enforcement by generating paper trails on transactions between firms have contributed to widespread VAT adoption...
Persistent link: https://www.econbiz.de/10012459464
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Who Blows the Whistle on Corporate Fraud?
Dyck, Alexander - 2007
What external control mechanisms are most effective in detecting corporate fraud? To address this question we study in … depth all reported cases of corporate fraud in companies with more than 750 million dollars in assets between 1996 and 2004 …. We find that fraud detection does not rely on one single mechanism, but on a wide range of, often improbable, actors …
Persistent link: https://www.econbiz.de/10012465774
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Unethical Culture, Suspect CEOs and Corporate Misbehavior
Biggerstaff, Lee - 2013
We show that firms with CEOs who personally benefitted from options backdating were more likely to engage in other forms of corporate misbehavior, suggestive of an unethical corporate culture. These firms were more likely to overstate firm profitability and to engage in less profitable...
Persistent link: https://www.econbiz.de/10012459399
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Trust and Cheating
Butler, Jeffrey V. - 2012
When we take a cab we may feel cheated if the driver takes an unnecessarily long route despite the lack of a contract or promise to take the shortest possible path. Is our decision to take the cab affected by our belief that we may end up feeling cheated? Is the behavior of the driver affected...
Persistent link: https://www.econbiz.de/10012460152
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Does Transparency Reduce Favoritism and Corruption? Evidence from the Reform of Figure Skating Judging
Zitzewitz, Eric - 2012
Transparency is usually thought to reduce favoritism and corruption by facilitating monitoring by outsiders, but there is concern it can have the perverse effect of facilitating collusion by insiders. In response to vote trading scandals in the 1998 and 2002 Olympics, the International Skating...
Persistent link: https://www.econbiz.de/10012460925
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International VAT Harmonization : Economic Effects
Frenkel, Jacob A. - 1991
This paper highlights macroeconomic issues pertinent to the understanding of the international and domestic effects of international VAT harmonization. It outlines elements of the policies of VAT harmonization envisaged for Europe of 1992, and develops a basic tax model which is suitable for the...
Persistent link: https://www.econbiz.de/10012475346
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What Goes Up May Not Come Down : Asymmetric Incidence of Value-Added Taxes
Benzarti, Youssef - 2017
This paper shows that prices respond more to increases than to decreases in Value-Added Taxes (VATs). First, using all VAT reforms from 1996 to 2015 across all European countries we show that prices respond 3 to 4 times more to VAT increases than decreases. Second, using a plausibly exogenous...
Persistent link: https://www.econbiz.de/10012453862
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'Fiscal Devaluation' and Fiscal Consolidation : The VAT in Troubled Times
de Mooij, Ruud - 2012
This paper focuses on two core tax design issues that arise in addressing current fiscal challenges It first explores the idea, prominent in troubled Eurozone countries, of a 'fiscal devaluation:' shifting from social contributions to the VAT as a way to mimic a nominal devaluation. Empirical...
Persistent link: https://www.econbiz.de/10012460745
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Rethinking the Informal Economy and the Hugo Effect
Pappadà, Francesco; Rogoff, Kenneth S. - National Bureau of Economic Research - 2023
This paper offers a new approach to measuring the size of the informal economy based on VAT data for the European Union. Although data intensive, our EVADE measure is simpler and more transparent than existing measures. EVADE also shows more variation across countries of Europe than earlier...
Persistent link: https://www.econbiz.de/10014447284