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Accounting for Tax Evasion Profiles and Tax Expenditures in Microsimulation Modelling. The BETAMOD Model for Personal Income Taxes in Italy

Albarea, Andrea - 2015

The paper presents the main characteristics of BETAMOD, a static microsimulation model that reproduces the Italian … on a detailed reconstruction of tax legislation. With respect to the vast majority of existing tax microsimulation models …

Persistent link: https://www.econbiz.de/10013019099

Decomposing revenue effects of tax evasion, base broadening and tax rate reduction

Das-Gupta, Arindam; Gang, Ira N. - 1998 - (Revised)

This paper proposes a method for evaluating the impact of tax reform on tax revenues and the distribution of the tax burden. The technique consists of decomposing actual revenue relative to potential revenue into components attributable to (i) changes in the tax rate structure (ii) deductions...

Persistent link: https://www.econbiz.de/10011577186

Tax Evasion, Intrinsic Motivation, and the Evolutionary Effects of Tax Reforms

Lamantia, Fabio G. - 2017

The paper studies tax evasion in an evolutionary setting. In addition to standard variables such as the fine they may have to pay if found guilty or the probability of being audited, individuals' inclination to engage in tax evasion may also be affected by social interactions. Individuals...

Persistent link: https://www.econbiz.de/10012958529

Intertemporal Income Shifting and Tax Evasion : Evidence From an Uruguayan Tax Reform

Foremny, Dirk - 2018

This paper provides empirical evidence on intertemporal income shifting during the implementation of a major tax reform in Uruguay. We exploit VAT and income tax returns for the universe of individuals that declare activity as liberal professionals (e.g. lawyers, public notaries, architects,...

Persistent link: https://www.econbiz.de/10012906617

Accounting for tax evasion profiles and tax expenditures in microsimulation modelling : the BETAMOD model for personal income taxes in Italy

Albarea, Andrea; Bernasconi, Michele; Di Novi, Cinzia; … - 2015

Persistent link: https://www.econbiz.de/10011628752

Modeling Distortionary Taxation

Chronis, Panagiotis - 2023

There has been a lot of discussion recently regarding the macroeconomic consequences of a distortionary taxation system. However the way this distortionary taxation scheme or instrument is modeled in macroeconomic analysis, as well as the ability of these models to capture the effects implied by...

Persistent link: https://www.econbiz.de/10014260616

Size, heterogeneity and distributional effects of self-employment income tax evasion in Italy

Bazzoli, Martina; Di Caro, Paolo; Figari, Francesco; … - 2020

We measure tax evasion in Italy by estimating a food expenditure equation that disentangles households with prevalent …-employed workers in Italy exhibit a similar attitude to tax evasion as those in other developed countries. Therefore, we point to the … structure of the economy for an explanation of why aggregate tax evasion in Italy is larger than in other developed countries …

Persistent link: https://www.econbiz.de/10012438477

Income Tax Evasion : Tax Elasticity, Welfare, and Revenue

Gillman, Max - 2021

This paper provides a general equilibrium model of income tax evasion. As functions of the share of income reported, the paper contributes an analytic derivation of the tax elasticity of taxable income, the welfare cost of the tax, and government revenue as a percent of output. It shows how an...

Persistent link: https://www.econbiz.de/10013246224

Political alignment, attitudes toward government and tax evasion

Cullen, Julie Berry; Turner, Nicholas; Washington, Ebonya - 2018

We ask whether attitudes toward government play a causal role in the evasion of U.S. personal income taxes. We first use individual-level survey data to demonstrate a link between sharing the party of the president and trust in the administration generally and opinions on taxation and spending...

Persistent link: https://www.econbiz.de/10011795037

Income tax evasion : tax elasticity, welfare, and revenue

Gillman, Max - 2020

Persistent link: https://www.econbiz.de/10012294036