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Unraveling the paradox of anticorruption messaging : experimental evidence from a tax administration reform
Ajzenman, Nicolas; Ardanaz, Martin; Cruces, Guillermo; … - 2024
Recent literature highlights a paradox in corruption prevention messaging: instead of reducing tolerance for corruption …, such campaigns can inadvertently intensify it by priming the existence of corruption while failing to diminish citizens … combating corruption often backfire among individuals with preexisting negative perceptions of corruption, we posit that an …
Persistent link: https://www.econbiz.de/10014534715
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Herding, rent-seeking taxpayers, and endemic corruption
Epstein, Gil S.; Gang, Ira N. - 2022
In an environment with extensive corruption where much of the population evades paying their full taxes due, we tackle …
Persistent link: https://www.econbiz.de/10013469619
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Combating overreporting of deductions in tax returns: prefilling and restricting the deductibility of expenditures
Fochmann, Martin; Hechtner, Frank; Kölle, Tobias; … - In: Journal of Business Economics 91 (2021) 7, pp. 935-964
We experimentally analyze three anti-tax-evasion mechanisms: (1) prefilling of deductions in tax returns, (2) restricting tax evasion opportunities by either disallowing or (3) limiting the deductibility of expenditures. We find that prefilling compared to blank forms reduces tax evasion....
Persistent link: https://www.econbiz.de/10014501446
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Herding, rent-seeking taxpayers, and endemic corruption
Epstein, Gil S.; Gang, Ira N. - 2022
In an environment with extensive corruption where much of the population evades paying their full taxes due, we tackle …
Persistent link: https://www.econbiz.de/10014322647
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Tax avoidance and optimal income tax enforcement
Gamannossi degl Innocenti, Duccio; Rablen, Matthew D. - 2017
We examine the optimal auditing problem of a tax authority when taxpayers can choose both to evade and avoid. For a convex penalty function the incentive-compatibility constraints may bind for the richest taxpayer and at a positive level of both evasion and avoidance. The audit function is...
Persistent link: https://www.econbiz.de/10011673198
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The German Federal Court of Audit's observations of and comments on tax administration and tax compliance
Schöbel, Enrico - 2006
Auditing institutions, such as the German Federal Court of Audit (BRH), provide information on public revenue and public spending. The question of how to increase tax compliance has been of frequent interest. Unfortunately, information from German taxpayers? declaration behaviour (beyond the...
Persistent link: https://www.econbiz.de/10010297269
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Tax avoidance and optimal income tax enforcement
Gamannossi degl'Innocenti, Duccio; Rablen, Matthew D. - 2017
We examine the optimal auditing problem of a tax authority when taxpayers can choose both to evade and avoid. For a convex penalty function the incentive-compatibility constraints may bind for the richest taxpayer and at a positive level of both evasion and avoidance. The audit function is...
Persistent link: https://www.econbiz.de/10012028695
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Tax Administrations’ Capacity in Preventing Tax Evasion and Tax Avoidance
Heitmüller, Frederik - 2019
We explore the role of tax administrations in the fight against inequality through data analysis of a survey consisting of 71 questions that we have designed and sent to the tax administrations of all EU Member States. The survey focuses mainly on the capacity concerning the enforcement of tax...
Persistent link: https://www.econbiz.de/10012896844
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The German Federal Court of Audit's observations of and comments on tax administration and tax compliance
Schöbel, Enrico - Staatswissenschaftliche Fakultät, … - 2006
Auditing institutions, such as the German Federal Court of Audit (BRH), provide information on public revenue and public spending. The question of how to increase tax compliance has been of frequent interest. Unfortunately, information from German taxpayers? declaration behaviour (beyond the...
Persistent link: https://www.econbiz.de/10009211188
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Enforcement as Substance in Tax Compliance
Lederman, Leandra; Sichelman, Ted M. - 2013
It is well known that the government’s complete failure to enforce a law can nullify that law. But what are the effects of partial enforcement? This Article shows that imperfect enforcement can alter the de facto content of the written law in predictable and beneficial ways. Specifically, in...
Persistent link: https://www.econbiz.de/10014158272