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Tax collection costs, tax evasion and optimal interest rates

Yeşin, Pınar - 2004

In this paper, I investigate to what extent the cross-country variation in nominal interest rates can be explained as being due to governments' optimal response to economic conditions such as tax collection costs, tax evasion and government consumption needs. In particular, I study the effects...

Persistent link: https://www.econbiz.de/10011397703

Using Movement of Exemption Cutoff to Estimate Tax Evasion : Theory and Evidence from Pakistan

Waseem, Mazhar - 2016

The emerging evidence from developing countries suggests that the costs of evasion there are roughly a reverse-L-shaped function of earnings: they are extremely low up to a given threshold and then rise sharply with evasion. Embedding such evasion costs into the standard model generates a...

Persistent link: https://www.econbiz.de/10012987665

How Costly Is Tax Avoidance? Evidence from Structural Estimation

McClure, Charles - 2020

I develop a structural model to quantify the costs of tax avoidance. In the model, the firm trades off tax savings with tax-audit risk, financial-reporting benefits, and non-tax costs (which affect pre-tax income). The comparative statics suggest tax avoidance is path-dependent, which can help...

Persistent link: https://www.econbiz.de/10012849519

Corruption Clubs : Endogenous Thresholds in Corruption and Development

Haque, M. Emranul; Kneller, Richard - 2005

The relationship between corruption and economic development is characterised by three stylised facts: (i) a strong … negative correlation between corruption and development (ii) countries can remain trapped in high corruption-low development or … low corruption-high development equilibria (iii) amongst intermediate levels of development corruption levels are more …

Persistent link: https://www.econbiz.de/10014063477

Corruption and Tax Evasion : Reflections on Greek Tragedy

Palivos, Theodore; Litina, Anastasia - 2022

We provide empirical support and a theoretical explanation for the vicious circle of political corruption and tax … corruption can emerge based on the existence of strategic complementarities, indicating that “corruption” may corrupt …

Persistent link: https://www.econbiz.de/10014078958

Nonlinearity between the shadow economy and level of development

Wu, Dong Frank; Schneider, Friedrich - 2019

This paper is the first attempt to directly explore the long-run nonlinearity of the shadow economy. Using a dataset of 158 countries over the period from 1996 to 2015, our results reveal a robust U-shaped relationship between the shadow economy size and GDP per capita. Our results imply that...

Persistent link: https://www.econbiz.de/10012022432

The hidden burden of the income tax : compliance costs of German individuals

Blaufus, Kay; Eichfelder, Sebastian; Hundsdoerfer, Jochen - 2011

We analyze the compliance costs of individual taxpyers resulting from the German income tax. using survey data that has been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpaxers. Taxable income and the demand for external...

Persistent link: https://www.econbiz.de/10009008047

Tax Progressivity and Top Incomes : Evidence from Tax Reforms

Rubolino, Enrico - 2017

We study the link between tax progressivity and top income shares. Using variation from large-scale Western tax reforms in the 1980s and 1990s and the novel synthetic control method, we find large and lasting boosting impacts on top income shares from the progressivity reductions. Effects are...

Persistent link: https://www.econbiz.de/10012959051

Trends and Gradients in Top Tax Elasticities : Cross-Country Evidence, 1900–2014

Rubolino, Enrico - 2017

We compile data spanning the period 1900–2014 and up to 30 countries to study long-run patterns in the tax elasticity of top incomes. Our results show that top tax elasticities vary tremendously over time; they were medium-to-low before 1950, virtually zero during the postwar era up to 1980 and...

Persistent link: https://www.econbiz.de/10012959052

Behavioral Responses to Inheritance and Gift Taxation : Bunching Evidence from Germany

Glogowsky, Ulrich - 2020

The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines administrative data with cross-bracket tax variation: a...

Persistent link: https://www.econbiz.de/10012852999

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