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This paper studies the effect of endogenous audit probabilities on reporting behavior in a face-to-face compliance … officer influences their endogenous audit probability. Higher compliance is driven by considerations about how own appearance … and performance affect their audit probability, rather than by social and psychological effects of face-to-face contact. …
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randomly assessed, but is based on their appearance as captured by pictures of their faces, even if the aggregate audit …
Persistent link: https://www.econbiz.de/10009786030
This paper studies the effect of endogenous audit probabilities on reporting behavior in a face-to-face compliance … officer influences their endogenous audit probability. Higher compliance is driven by considerations about how own appearance … and performance affect their audit probability, rather than by social and psychological effects of face-to-face contact …
Persistent link: https://www.econbiz.de/10013018281
Persistent link: https://www.econbiz.de/10009734259
This paper develops a competition theory framework that evaluates an important aspect of the OECD's Harmful Tax Practices Initiative against tax havens. We show that the sequential nature of the process is harmful and more costly than a "big bang" multilateral agreement. The sequentiality may...
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We study deception choices and deception detection in a tax compliance experiment. We find large systematic differences in individual deception abilities. Tax payers are conscious about their own deception abilities. The empirical outcomes are in line with a theory suggesting that tax payers...
Persistent link: https://www.econbiz.de/10010489893