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Tax avoidance, tax evasion, and tax flight: Do legal differences matter?
Schneider, Friedrich; Kirchler, Erich; Maciejovsky, Boris - 2001
Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that individuals perceive them as different and as...
Persistent link: https://www.econbiz.de/10010294588
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How does corruption affect public debt? An empirical analysis
Cooray, Arusha; Schneider, Friedrich - 2013
This paper examines the relationship between corruption and public debt in 106 countries. Results suggest that … corruption leads to an increase in public debt. We also investigate if the effect of corruption on pblic debt is increased by … government expenditure, the shadow economy and military expenditure. We find that the effect of corruption on public debt is …
Persistent link: https://www.econbiz.de/10010368254
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Corruption, Tax Evasion and the Laffer Curve
Gang, Ira N.; Sanyal, Amal; Goswami, Omkar - 1998
We introduce bureaucratic corruption in a simple way and examine its effect on government revenue when policies change …. If corruption is low enough, revenues garnered from capturing people cheating may exceed those from choosing an audit … structure in which everyone declares their true income. We also examine a case in which corruption is endogenous. …
Persistent link: https://www.econbiz.de/10010334358
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Tax Evasion in Kenya and Tanzania:Evidence from Missing Imports
Levin, Jörgen; Widell, Lars - 2007
Corruption Perceptions Index, Kenya is more corrupt than Tanzania, but we find that the coefficient on tax is higher in Tanzania …
Persistent link: https://www.econbiz.de/10012654326
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Confidence and college applications: Evidence from a randomized intervention
Hakimov, Rustamdjan; Schmacker, Renke; Terrier, Camille - 2023
This paper investigates the role played by self-confidence in college applications. Using incentivized experiments, we measure the self-confidence of more than 2,000 students applying to colleges in France. The best female students and students from low socioeconomic status (low-SES)...
Persistent link: https://www.econbiz.de/10014480656
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Taxes and Benefits: Two Distinct Options to Cheat on the State?
Halla, Martin; Schneider, Friedrich G. - 2005
Economists have studied many aspects of tax evasion. The vast literature has concentrated on the individual taxpayer’s decision on avoiding taxes by underreporting income. However no comprehensive investigation of the individual taxpayer’s decision on claiming unjustified subsidies (e. g. by...
Persistent link: https://www.econbiz.de/10010294580
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Tax Morale and Compliance Behavior: First Evidence on a Causal Link
Halla, Martin - 2010
Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and actual compliance behavior is not established...
Persistent link: https://www.econbiz.de/10010294865
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The Link between the Intrinsic Motivation to Comply and Compliance Behavior A Critical Appraisal of Existing Evidence
Halla, Martin - 2010
Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with respect to underground activities such as tax evasion. A considerable amount of research aims to identify factors that affect the intrinsic motivation to comply. However, the causal...
Persistent link: https://www.econbiz.de/10010294905
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Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion
Brunner, Johann K.; Eckerstorfer, Paul; Pech, Susanne - 2010
This article incorporates tax evasion into an optimum taxation framework with individuals differing in earning abilities and initial wealth. We find that despite the possibility of its evasion a tax on initial wealth should supplement the optimal nonlinear income tax, given a positive...
Persistent link: https://www.econbiz.de/10010294923
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Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden
Engström, Per; Holmlund, Bertil - 2006
Self-employed individuals have arguably greater opportunities than wage earners to underreport their incomes. The incentives for underreporting should be especially strong in an economy with generally high taxes. This paper uses recent income and expenditure data to examine the extent of...
Persistent link: https://www.econbiz.de/10010321583