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Recent literature highlights a paradox in corruption prevention messaging: instead of reducing tolerance for corruption …, such campaigns can inadvertently intensify it by priming the existence of corruption while failing to diminish citizens … combating corruption often backfire among individuals with preexisting negative perceptions of corruption, we posit that an …
Persistent link: https://www.econbiz.de/10014534715
In an environment with extensive corruption where much of the population evades paying their full taxes due, we tackle …
Persistent link: https://www.econbiz.de/10013469619
We examine the optimal auditing problem of a tax authority when taxpayers can choose both to evade and avoid. For a convex penalty function the incentive-compatibility constraints may bind for the richest taxpayer and at a positive level of both evasion and avoidance. The audit function is...
Persistent link: https://www.econbiz.de/10011673198
We explore the role of tax administrations in the fight against inequality through data analysis of a survey consisting of 71 questions that we have designed and sent to the tax administrations of all EU Member States. The survey focuses mainly on the capacity concerning the enforcement of tax...
Persistent link: https://www.econbiz.de/10012896844
It is well known that the government’s complete failure to enforce a law can nullify that law. But what are the effects of partial enforcement? This Article shows that imperfect enforcement can alter the de facto content of the written law in predictable and beneficial ways. Specifically, in...
Persistent link: https://www.econbiz.de/10014158272
corruption is pervasive - a model that considers the existence of strategic transmission of information. Most of the literature … on corruption assumes that the taxpayer and the tax inspector jointly decide on the income to report, which also … part of a larger effort in the group to understand how the existence of corruption affects the remuneration schemes tax …
Persistent link: https://www.econbiz.de/10012748865
Can governments successfully combat bureaucratic corruption by "hiring integrity" from the private sector? This paper … examines the impact of hiring private firms to collect information for government anti-corruption efforts. In the past two … data that governments can use to fight corruption in customs agencies. I find that countries implementing such inspection …
Persistent link: https://www.econbiz.de/10014067515
Israel’s tax mix is reasonably growth- and employment-friendly. Nonetheless, tax reform is needed to foster an inclusive recovery from the COVID-19 crisis and help tackle Israel’s main economic and societal challenges of high poverty, including among those in work, and slow aggregate...
Persistent link: https://www.econbiz.de/10012421251
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
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