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To determine the full effects of taxation on income distribution, policymakers need to consider the impacts of tax evasion. In the standard analysis of tax evasion, all the benefits are assumed to accrue to tax evaders. But tax evasion has other impacts that determine its true effects. As...
Persistent link: https://www.econbiz.de/10011404914
There are competing 'views' on the economic effects of debt finance. One view argues that tax and debt finance have identical effects on various economic measures, a view sometimes termed 'Ricardian Equivalence'. However, this 'Ricardian view' remains controversial, with other views (the...
Persistent link: https://www.econbiz.de/10011557606
The Government of Colombia imposes a variety of taxes that must be paid by individual wage earners, called in their entirety "social protection contributions". Since 2007 individual payments have been collected using an on-line mechanism. In order to improve compliance, the Government used a...
Persistent link: https://www.econbiz.de/10012227788
How does tax evasion affect the distribution of income? In the standard analysis of tax evasion, all the benefits are assumed to accrue to tax evaders. However, tax evasion has other impacts that determine its true effects. As factors of production move from tax-compliant to tax-evading...
Persistent link: https://www.econbiz.de/10012269604
Persistent link: https://www.econbiz.de/10011696052
In recent years much research has investigated whether values, social norms, and attitudes differ across countries and whether these differences have measurable effects on economic behavior. One area in which such studies are particularly relevant is tax compliance, given both the noted...
Persistent link: https://www.econbiz.de/10012168184
This paper examines citizens' attitudes toward paying taxes - what is sometimes termed their "tax morale", or the intrinsic motivation to pay taxes - focusing on the experience of individuals in the Russian Federation. A unique aspect of our analysis is our ability to study tax morale before...
Persistent link: https://www.econbiz.de/10012168225