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Information, asymmetric incentives, or withholding? : understanding the self-enforcement of value-added-tax
Waseem, Mazhar - 2018
Persistent link: https://www.econbiz.de/10011961267
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Income tax buyouts and income tax evasion
Goerke, Laszlo - In: International tax and public finance 22 (2015) 1, pp. 120-143
Persistent link: https://www.econbiz.de/10011303726
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Income tax buyouts and income tax evasion
Goerke, Laszlo - 2014
A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in exchange for a lump-sum payment. While previous contributions have focussed on labour supply, we consider the interaction with tax evasion and show that a buyout can increase expected...
Persistent link: https://www.econbiz.de/10010227689
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Income tax buyouts and income tax evasion
Goerke, Laszlo - 2014
A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in exchange for a lump-sum payment. While previous contributions have focussed on labour supply, we consider the interaction with tax evasion and show that a buyout can increase expected...
Persistent link: https://www.econbiz.de/10010237195
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The role of information aggregators in tax compliance
Kaçamak, A. Yeliz - In: International tax and public finance 29 (2022) 2, pp. 237-285
Persistent link: https://www.econbiz.de/10013186537
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Tax evasion and financial development under asymmetric information in credit markets
Guo, Jang-ting; Hung, Fu-Sheng - In: Journal of development economics 145 (2020)
Persistent link: https://www.econbiz.de/10012237340
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Does better information curb customs fraud?
Chalendard, Cyril; Duhaut, Alice; Fernandes, Ana Margarida - 2020
-specific, third-party valuation advice on a subset of high-risk import declarations increases fraud findings by 21.7 percentage points … and tax collection by 5.2 percentage points. Second, a randomized control trial is conducted in which a subset of high-risk … declarations is selected to receive detailed risk comments and another subset is explicitly tagged for ex-post monitoring. For …
Persistent link: https://www.econbiz.de/10012241202
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Information, asymmetric incentives, or withholding? : understanding the self-enforcement of value-added tax
Waseem, Mazhar - 2019
During the period 1996-2000, the coverage of VAT in Pakistan rose by twenty times in terms of the number of firms in the tax net and by ten times in terms of the volume of transactions subject to it. This paper leverages this staggered introduction of VAT in the country to estimate its...
Persistent link: https://www.econbiz.de/10012031140
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The whistleblowing mechanism and tax evasion : an experimental study with private income-level information
Peng, Hui-Chun - In: Applied economics letters 30 (2023) 15, pp. 2122-2127
Persistent link: https://www.econbiz.de/10014324894
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Fraud deterrence in dynamic Mirrleesian economies
Armenter, Roc; Mertens, Thomas M. - 2010
Persistent link: https://www.econbiz.de/10003944174