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Taxes and bribery: The role of monitoring, bargaining power and red tape

Gauthier, Bernard; Goyette, Jonathan - Département d'économique, Faculté d'administration - 2012

This paper investigates the negotiation over bribe and tax payments during the tax collection process in poor countries. We build a simple model where tax officials and firms bargain over bribes to let firms evade part of their taxes. Using a unique dataset on Ugandan firms we test the...

Persistent link: https://www.econbiz.de/10010783574

Fiscal policy and corruption

Gauthier, Bernard; Goyette, Jonathan - Département d'économique, Faculté d'administration - 2012

collection process. We examine the effect of fiscal policy and corruption control mechanisms on the prevalence of tax evasion and … corruption behaviour, and their impact on firm growth and social welfare. We first model a situation where bureaucrats are … probability of detection of corrupt bureaucrats which leads to a no-corruption equilibrium. However, when the public …

Persistent link: https://www.econbiz.de/10010783575

Relative Consumption and Tax Evasion

Goerke, Laszlo - CESifo - 2013

Relative consumption effects or status concerns that feature jealousy (in the sense of Dupor and Liu, AER 2003) boost consumption expenditure. If consumption is financed by labour income, such status considerations increase labour supply and, hence, the tax base. A higher taxable income, in...

Persistent link: https://www.econbiz.de/10010877931

Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply

Doerrenberg, Philipp; Duncan, Denvil - Institute for the Study of Labor (IZA) - 2012

Motivated by the observation that access to evasion opportunities is distributed heterogeneously across the labor market, this paper examines the extent to which labor supply elasticities with respect to tax rates depend on such evasion opportunities. We first discuss the channels through which...

Persistent link: https://www.econbiz.de/10010884307

Circumstantial Risk: Impact of Future Tax Evasion and Labor Supply Opportunities on Risk Exposure

Doerrenberg, Philipp; Duncan, Denvil; Zeppenfeld, … - Institute for the Study of Labor (IZA) - 2014

This paper examines whether risk-taking in a lottery depends on the opportunity to respond to the lottery outcome through additional labor effort and/or tax evasion. Previous empirical attempts to answer this question face identification issues due to self-selection into jobs that facilitate tax...

Persistent link: https://www.econbiz.de/10010884336

Tax Incidence in the Presence of Tax Evasion

Doerrenberg, Philipp; Duncan, Denvil - Institute for the Study of Labor (IZA) - 2014

This paper studies the effect of tax evasion on the economic incidence of sales taxes. We design a laboratory experiment in which buyers and sellers trade a fictitious good in double auction markets. A per-unit tax is imposed on sellers, and sellers in the treatment group are provided the...

Persistent link: https://www.econbiz.de/10010884352

Optimal non-linear income taxation when income from elastic labour supply is costly to monitor

SCHROYEN, Fred - Faculteit Toegepaste Economische Wetenschappen, … - 1994

Persistent link: https://www.econbiz.de/10010888222

Welfare and Inequality with Hard-to-Tax Markets

Arbex, Marcelo; Mattos, Enlinson; Ogura, Laudo M. - Department of Economics, University of Windsor - 2014

Tax enforcement costs constrain the government's ability to observe economic activities, giving rise to hard-to-tax (HTT) markets. In this paper, we develop a Hotelling-type spatial model of sales taxation to analyze the welfare and distributional effects of the existence of HTT transactions. We...

Persistent link: https://www.econbiz.de/10010938728

Strictness of tax compliance norms: A factorial survey on the acceptance of inheritance tax evasion in Germany

Abraham, Martin; Lorek, Kerstin; Richter, Friedemann; … - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2014

Using the example of the inheritance tax, this paper examines whether and how the strictness of tax compliance norms depends on the interrelation between tax objectives, tax design, and taxed behavior. Building on the literature on tax evasion, optimal inheritance taxation, family economics, and...

Persistent link: https://www.econbiz.de/10010954428

Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure

Doerrenberg, Philipp; Duncan, Denvil; Zeppenfeld, … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014

Persistent link: https://www.econbiz.de/10010957729

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