Personal income tax is attracting more attention from the Vietnamese government, which has been looking for a way to … Household Living Standard Surveys 2010, 2012, 2014, and 2016 and the expenditure-based approach pioneered by Pissarides and … income sources, and then uses a static microsimulation SOUTHMOD model to estimate the impact of income under-reporting on the …

This paper estimates income tax underreporting for the case of Germany, by income category and along the income … income from self-employment and from rent and lease in the survey is higher than in the tax data, increasing in upper … quintiles. Income underreporting to the tax authorities may be one of several possible explanations for these descriptive …

This paper estimates income tax underreporting for the case of Germany, by income category and along the income … income from self-employment and from rent and lease in the survey is higher than in the tax data, increasing in upper … quintiles. Income underreporting to the tax authorities may be one of several possible explanations for these descriptive …

We investigate whether rising income disparity contributes to the proliferation of shadow economic activities in … to study the effects of income inequality on the shadow economy in both the short- and the long-run. Our results show … that the Nigerian shadow economy responds positively to increases in income inequality, especially in the short run. We …

around 3.1% of taxable income before deductions or 17.2% of taxes paid. Expectedly at the household level, the amount avoided …I study tax avoidance along the income distribution based on micro data from the Income and Consumption Survey (EVS …) for the year 2013. The richness of the survey concerning income, taxes and expenditures is exploited by modelling the …

distributional implications. We compare a large panel data sample of personal income tax returns in 2006-2010 (incomes earned in 2005 …-2009) with data from the European Union Survey of Income and Living Conditions of the same years. We show that the deviation of … incomes between the two data sources is greater in the case of farming and self-employment income. Based on these findings we …

purposes. The supplier reduces his tax burden by underreporting income, whereas the consumer gains from buying a non … evaders on both sides of the market are found in the income distribution and how the financial gain is split between the …. Results clearly suggest that the tax-evasion-controlled estimate of income inequality in Norway exhibits more income …

To determine the full effects of taxation on income distribution, policymakers need to consider the impacts of tax …