Showing 1 - 10 of 168
Penalties for tax evasion are typically financial, but many jurisdictions also utilize collateral sanctions that deny access to some government-provided service. To learn about the effectiveness of such penalties, we examine a U.S. policy restricting passport access for taxpayers with...
Persistent link: https://www.econbiz.de/10012599319
Persistent link: https://www.econbiz.de/10001561832
Persistent link: https://www.econbiz.de/10001762198
Persistent link: https://www.econbiz.de/10013347443
Persistent link: https://www.econbiz.de/10001778284
Persistent link: https://www.econbiz.de/10003275743
Persistent link: https://www.econbiz.de/10003090453
This paper examines data from U.S. federal tax returns to shed light on whether the timing of death is responsive to its tax consequences. We investigate the temporal pattern of deaths around the time of changes in the estate tax system periods when living longer, or dying sooner, could...
Persistent link: https://www.econbiz.de/10012470568
denial of mortality-relevant information interact with intertemporal choices and may lead to time-inconsistent behavior and … other "behavioral" phenomena. In the model, repression of signals of mortality leads to underconsumption for unsophisticated … to act according to one's mortality prospects as currently perceived. We show that the mere possibility of engaging in …
Persistent link: https://www.econbiz.de/10012467194
Persistent link: https://www.econbiz.de/10000879390