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Tax Rates and Tax Evasion : An Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy
Chiarini, Bruno - 2009
, exploiting cointegration techniques, we quantify the elasticity between tax evasion and the average tax rate in Italy. We then …
Persistent link: https://www.econbiz.de/10013159057
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Tax Rates and Tax Evasion : An Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy
Chiarini, Bruno; Marzano, Elisabetta; Schneider, Friedrich - 2021
, exploiting cointegration techniques, we quantify the elasticity between tax evasion and the average tax rate in Italy. We then …
Persistent link: https://www.econbiz.de/10013325260
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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
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Can we rely upon fiscal policy estimates in countries with unreported production of 15 per Cent (or more) of GDP?
Basile, Raffaella; Chiarini, Bruno; Marzano, Elisabetta - 2011
This paper analyzes the effects of fiscal policy in Italy by employing a database containing two statistical novelties …
Persistent link: https://www.econbiz.de/10009230776
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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
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Evaluating the discrete choice and BN methods to estimate labor supply functions
Blomquist, Nils Sören - 2023
Estimated labor supply functions are important tools when designing an optimal income tax or calculating the effect of tax reforms. It is therefore of large importance to use estimation methods that give reliable results and to know their properties. In this paper Monte Carlo simulations are...
Persistent link: https://www.econbiz.de/10014444063
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The relationship between corporate governance and tax avoidance - evidence from Germany using a regression discontinuity design
Kiesewetter, Dirk; Manthey, Johannes - 2017
This paper analyses the relationship between corporate governance and tax avoidance. We use a regression discontinuity design (RDD) in a two-stage instrumental variable and take advantage of the exogenous variation in the index membership around the DAX and MDAX threshold. We suppose the...
Persistent link: https://www.econbiz.de/10011642955
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Are Some Taxes Different than Others? An Empirical Investigation of Tax Policy in Canada
Arin, K. Peren; Koray, Faik - 2004
This paper investigates the response of major macroeconomic variables to four different types of tax policy innovations in Canada within a VAR framework. The positive tax multipliers documented in the previous literature are found only for corporate tax innovations. Our results imply that...
Persistent link: https://www.econbiz.de/10014074677
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Taxes and benefits : two distinct options to cheat on the state?
Halla, Martin; Schneider, Friedrich - 2005 - This version: April 10, 2012
In this paper we study the social norms to abstain from cheating on the state via benefit fraud and tax evasion. We interpret these norms (called benefit morale and tax morale) as moral goods, and derive testable hypotheses on whether their demand is determined by prices. Employing a large...
Persistent link: https://www.econbiz.de/10009748276
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Estimating Corporate Tax Avoidance with Accounting Data
Brock, Noel - 2020
Persistent link: https://www.econbiz.de/10012849991