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Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy

Heinemann, Marwin; Stiller, Wojciech - 2023

evasion. We analyze the impact of the widely introduced e-invoicing in Italy on cross-border value-added tax fraud. As a proxy … for this tax fraud, we make use of the discrepancy in trade data that is double-reported in both the importing and … remaining countries of the European Union. Our results suggest a significant decline in cross-border fraud in response to the …

Persistent link: https://www.econbiz.de/10013494203

Digitalization and Cross-Border Tax Fraud : Evidence from E-Invoicing in Italy

Heinemann, Marwin; Stiller, Wojciech - 2023

Persistent link: https://www.econbiz.de/10014262741

The costs of VAT : a review of the literature

Barbone, Luca; Bird, Richard M.; Vazquez-Caro, Jaime - 2012

costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. -- Taxation …

Persistent link: https://www.econbiz.de/10009511711

Trading off tax distortion and tax evasion

Richter, Wolfram F.; Boadway, Robin W. - 2001

Tax evasion is modeled as a risky activity and integrated into a standard problem of optimal tax design. It is shown that there is a trade off between reducing tax evasion and reducing tax distortion. Thus it is efficient to supplement a broad-based wage tax by a tax on specific consumption if...

Persistent link: https://www.econbiz.de/10011398924

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

Income tax buyouts and income tax evasion

Goerke, Laszlo - 2014

Persistent link: https://www.econbiz.de/10010237195

Circumstantial risk : impact of future tax evasion and labor supply opportunities on risk exposure

Doerrenberg, Philipp; Duncan, Denvil; Zeppenfeld, … - 2014

This paper examines whether risk-taking in a lottery depends on the opportunity to respond to the lottery outcome through additional labor effort and/or tax evasion. Previous empirical attempts to answer this question face identification issues due to self-selection into jobs that facilitate tax...

Persistent link: https://www.econbiz.de/10010238206

Experimental evidence on the relationship between tax evasion opportunities and labor supply : conference paper

Doerrenberg, Philipp; Duncan, Denvil - 2013

Motivated by the observation that access to evasion opportunities is distributed heterogeneously across the labor market, this paper examines the extent to which labor supply elasticities with respect to tax rates depend on such evasion opportunities. We first discuss the channels through which...

Persistent link: https://www.econbiz.de/10010337205

Strictness of tax compliance norms : a factorial survey on the acceptance of inheritance tax evasion in Germany

Abraham, Martin; Lorek, Kerstin; Richter, Friedemann; … - 2014

Using the example of the inheritance tax, this paper examines whether and how the strictness of tax compliance norms depends on the interrelation between tax objectives, tax design, and taxed behavior. Building on the literature on tax evasion, optimal inheritance taxation, family economics, and...

Persistent link: https://www.econbiz.de/10010371371

Tax incidence in the presence of tax evasion

Doerrenberg, Philipp; Duncan, Denvil - 2014

This paper studies the effect of tax evasion on the economic incidence of sales taxes. We design a laboratory experiment in which buyers and sellers trade a fictitious good in double auction markets. A per-unit tax is imposed on sellers, and sellers in the treatment group are provided the...

Persistent link: https://www.econbiz.de/10010350418

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