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Compliance spillovers across taxes : the role of penalties and detection

López-Luzuriaga, Andrea; Scartascini, Carlos G. - 2018

What happens when the tax authority increases enforcement in one tax with compliance in other taxes? The very little evidence available is not conclusive. This paper presents a very simple analytical model that shows the conditions under which spillovers could be positive or negative in the...

Persistent link: https://www.econbiz.de/10011959524

Leveraging data to improve tax compliance for micro and small firms : evidence from Brazil

Motta Cafe, Renata; Yarygina, Anastasiya; Escalante, Lisseth - 2024

A large body of research has estimated the effects on tax collection of informing taxpayers of their obligations. This paper examines the effects on voluntary tax payments of providing taxpayers with information on their obligations that is collected through massive information cross-checking...

Persistent link: https://www.econbiz.de/10014552970

Detecting envelope wages with e-billing information

Calijuri, Monica; Pessino, Carola; Lopez-Luzuriaga, Andrea - 2023

This paper studies tax evasion in the form of under-reported wages in Ecuador using microdata from a combination of electronic billing and personal income tax returns filed in 2017. Bringing together this novel combination of data, the study applies the standard method Pissarides and Weber...

Persistent link: https://www.econbiz.de/10014458660

The Sale of Alcohol in Denmark: Recent developments and dependencies on prices/taxes

Cour, Lisbeth la; Milhøj, Anders - 2005

In the following we will analyse the sale of alcohol in Denmark. Various figures related to this question are published … of alcohol in Denmark since 1980 has been fairly stable. By total sale we mean the total sale of 100% alcohol so the … three categories – beer, wine and spirits are measured in litres of 100% alcohol equivalents. In order to convince the …

Persistent link: https://www.econbiz.de/10012142312

The costs of VAT : a review of the literature

Barbone, Luca; Bird, Richard M.; Vazquez-Caro, Jaime - 2012

Persistent link: https://www.econbiz.de/10009577660

Corruption and firm tax evasion

Alm, James; Martinez-Vazquez, Jorge; McClellan, Chandler - 2014

Persistent link: https://www.econbiz.de/10010382138

Taking the high road? : compliance with commuter tax allowances and the role of evasion spillovers

Paetzold, Jörg; Winner, Hannes - 2014

Persistent link: https://www.econbiz.de/10010433299

Chasing the shadow: the evaluation of unreported wage payments in Latvia

Benkovskis, Konstantı̄ns; Fadejeva, Ludmila - 2022

Persistent link: https://www.econbiz.de/10012990200

Quantifying the shadow economy : measurement with theory

Gomis-Porqueras, Pedro; Peralta-Alva, Adrian; Waller, … - 2011

We construct a dynamic, general equilibrium model of tax evasion where agents choose to report some of their income. Unreported income requires using a payment method that avoids recordkeeping - cash. Trade using cash to avoid taxes is the theoretical measure of the "shadow economy" from our...

Persistent link: https://www.econbiz.de/10009127326

Cash thresholds, cash expenditure and tax evasion

Russo, Francesco Flaviano - 2020

Persistent link: https://www.econbiz.de/10012291992