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~subject:"Besteuerungsverfahren"
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Effects of Tax Audit on Tax Ev...
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ECONIS (ZBW)
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1
Itemised Deductions : A Device to Reduce Tax Evasion
Piolatto, Amedeo
-
2014
With direct incentives and sanctions being the most common instruments to fight tax evasion, the theoretical literature has tended to overlook indirect schemes, such as itemized deductions, in which one agent has an interest in other agents declaring their revenue. Itemized deductions provide an...
Persistent link: https://www.econbiz.de/10013056892
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2
Identifying tax compliance from changes in enforcement : theory and empirics
Bibler, Andrew
;
Grigolon, Laura
;
Teltser, Keith F.
; …
-
2024
Governments increasingly use changes in tax rules to combat evasion. We develop a general approach to point-identify tax compliance along with supply and demand elasticities; identification requires data on prices and quantities before and after changes in tax enforcement and a demand or supply...
Persistent link: https://www.econbiz.de/10014467360
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3
Are risk-based tax audit strategies rewarded? : an analysis of corporate tax avoidance
Eberhartinger, Eva
;
Safaei, Reyhaneh
;
Sureth, Caren
; …
-
2021
This study examines the relation between risk-based tax audit strategies and corporate tax avoidance. We exploit OECD data across 54 countries on risk profiling, predictive modeling, and internal intelligence functions in tax administrations from 2014 to 2017 to investigate whether risk-based...
Persistent link: https://www.econbiz.de/10012622823
Saved in:
4
Are risk-based tax audit stretegies rewarded? : an analysis of corporate tax avoidance
Eberhartinger, Eva
;
Safaei, Reyhaneh
;
Sureth, Caren
; …
-
2021
This study examines the relation between risk-based tax audit strategies and corporate tax avoidance. We exploit OECD data across 54 countries on risk profiling, predictive modeling, and internal intelligence functions in tax administrations from 2014 to 2017 to investigate whether risk-based...
Persistent link: https://www.econbiz.de/10012618773
Saved in:
5
Mutual learning for reducing tax gaps in V4 countries and Ukraine : final report
Frizis, Iakov
;
Głowacki, Krzysztof
-
2017
The paper is a summary of the exchange of knowledge and experience that took place in the course of the project "Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine" co-financed by the Visegrad Fund in the years 2016-2017. Five institutions took part in the project: Center for...
Persistent link: https://www.econbiz.de/10011852785
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6
Tax Compliance
Franzoni, Luigi A.
-
2008
Over the last 40 years, much attention has been paid to tax compliance, both theoretically and empirically. In treating this very broad field of research, the present survey focuses on enforcement policy
Persistent link: https://www.econbiz.de/10012770299
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7
Do audits improve future tax compliance in the absence of penalties? : evidence from random audits in Norway
Hebous, Shafik
;
Jia, Zhiyang
;
Løyland, Knut
;
Thoresen, …
-
2020
The Norwegian Tax Administration operated multi-year random audits of personal income tax returns. We exploit this exceptional randomized setup to estimate the effects of tax audits on future compliance explicitly distinguishing between dynamic responses of compliant and noncompliant audited...
Persistent link: https://www.econbiz.de/10012258663
Saved in:
8
Do audits improve future tax compliance in the absence of penalties? : evidence from random Audits in Norway
Hebous, Shafik
;
Jia, Zhiyang
;
Løyland, Knut
;
Thoresen, …
-
2020
The Norwegian Tax Administration operated multi-year random audits of personal income tax returns. We exploit this exceptional randomized setup to estimate the effects of tax audits on future compliance explicitly distinguishing between dynamic responses of compliant and noncompliant audited...
Persistent link: https://www.econbiz.de/10012314790
Saved in:
9
Compliance spillovers across taxes : the role of penalties and detection
López-Luzuriaga, Andrea
;
Scartascini, Carlos G.
-
2018
What happens when the tax authority increases enforcement in one tax with compliance in other taxes? The very little evidence available is not conclusive. This paper presents a very simple analytical model that shows the conditions under which spillovers could be positive or negative in the...
Persistent link: https://www.econbiz.de/10011959524
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10
Leveraging data to improve tax compliance for micro and small firms : evidence from Brazil
Motta Cafe, Renata
;
Yarygina, Anastasiya
;
Escalante, Lisseth
-
2024
A large body of research has estimated the effects on tax collection of informing taxpayers of their obligations. This paper examines the effects on voluntary tax payments of providing taxpayers with information on their obligations that is collected through massive information cross-checking...
Persistent link: https://www.econbiz.de/10014552970
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