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Tax compliance and firms' strategic interdependence
Bayer, R; Cowell, Frank - London School of Economics (LSE) - 2006
We focus on a relatively neglected area of the tax-compliance literature in economics, the behaviour of firms. We examine the impact of alternative audit rules on receipts from a tax on profits in the context of strategic inter- dependence of firms. In the market firms may compete in terms of...
Persistent link: https://www.econbiz.de/10010744853
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Self-serving bias and tax morale
Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - Fachbereich Wirtschaftswissenschaft, Freie Universität … - 2014
In a real-effort laboratory experiment to manipulate evasion opportunities, we study whether the moral evaluation of … tax evasion is subject to a self-serving bias. We find that tax morale is egoistically biased: Subjects with the … opportunity to evade taxes judge tax evasion as less unethical as opposed to those who cannot evade. The detection probability …
Persistent link: https://www.econbiz.de/10010956159
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Self-serving bias and tax morale
Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - arqus - Arbeitskreis Quantitative Steuerlehre - 2014
In a real-effort laboratory experiment to manipulate evasion opportunities, we study whether the moral evaluation of … tax evasion is subject to a self-serving bias. We find that tax morale is egoistically biased: Subjects with the … opportunity to evade taxes judge tax evasion as less unethical as opposed to those who cannot evade. The detection probability …
Persistent link: https://www.econbiz.de/10010956317
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Methodological approaches to the issue of effectiveness evaluation related to the tax administration system
Naidenov, Alexey - Center of Economic Security, Urals Branch
The article is devoted to the problem of estimation of the effectiveness and attractiveness of Russian tax administration system. Different methodological approaches were considered with regard to the question
Persistent link: https://www.econbiz.de/10008800868
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Economic growth, corruption and tax evasion
Cerqueti, Roy; Coppier, Raffaella - In: Economic Modelling 28 (2011) 1, pp. 489-500
In this paper, we explore tax revenues in a regime of widespread corruption in a growth model. We develop a Ramsey model of economic growth with a rival but non-excludable public good which is financed by taxes which can be evaded via corrupt tax inspectors. We prove that the relationship...
Persistent link: https://www.econbiz.de/10011048856
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Justice and Taxation
Vicini, Andrea - Volkswirtschaftliche Fakultät, … - 2010
The problem of taxation, in a social system the trade-off Equity vs Efficiency. Is it possible a reconciliation?
Persistent link: https://www.econbiz.de/10011108037
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An Economic Model of Tax Compliance with Individual Morality and Group Conformity
Sour, Laura - In: Economía Mexicana NUEVA ÉPOCA XIII (2004) 1, pp. 43-61
their taxes, even in the presence of high incentives for tax evasion; iii) the level of evasion increases with the tax rate …
Persistent link: https://www.econbiz.de/10005146613
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FATHOMING TAX HAVENS CLIMATE THROUGH A CONSEQUENTIALIST VERSUS A DEONTOLOGICAL MORAL LENS
BATRANCEA, LARISSA; CHIRILA, IOAN; NICHITA, RAMONA-ANCA - In: Annals - Economy Series 2 (2014) April, pp. 61-70
By means of an extensive methodological apparatus including analysis of chain base indexes, comparisons, syntheses and case studies, literature review of scientific articles, books or official documents released by international organizations and national agencies, viz. World Bank, OECD, Tax...
Persistent link: https://www.econbiz.de/10011150609
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The Elasticity of Taxable Income Over the 1980s and 1990s
Giertz, Seth H. - 2008
Taxable (and broad) income elasticities are estimated using tax return data from 1979 to 2001. Data from the Continuous Work History Survey (CWHS) yield an estimated taxable income elasticity for the 1990s that is about half the corresponding 1980s estimate. Estimates from the full Statistics of...
Persistent link: https://www.econbiz.de/10012772762
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State of Integration in a Partial Integration State
Mishkin, Joshua - 2007
Originally published in The Tax Lawyer, this article provides a comprehensive review of existing corporate tax integration literature (e.g. economic journals, NBER working papers, Treasury and ALI Reports, law reviews, and other academic literature). It also explores partial integration under...
Persistent link: https://www.econbiz.de/10012777714