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Does an uncertain tax system encourage "aggressive tax planning"?
Alm, James - In: Economic analysis and policy : EAP ; journal of the … 44 (2014) 1, pp. 30-38
Persistent link: https://www.econbiz.de/10011481787
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Tax evasion and uncertainty in a dynamic context
Bernasconi, Michele; Levaggi, Rosella; Menoncin, Francesco - In: Economics letters 126 (2015), pp. 171-175
Persistent link: https://www.econbiz.de/10011377244
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Circumstantial risk : impact of future tax evasion and labor supply opportunities on risk exposure
Doerrenberg, Philipp; Duncan, Denvil; Zeppenfeld, … - 2014
This paper examines whether risk-taking in a lottery depends on the opportunity to respond to the lottery outcome through additional labor effort and/or tax evasion. Previous empirical attempts to answer this question face identification issues due to self-selection into jobs that facilitate tax...
Persistent link: https://www.econbiz.de/10010238206
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Risk perception and risk attitude on a tax evasion context
Magessi, Nuno Trindade; Antunes, Luis - In: Central European journal of economic modelling and … 7 (2015) 3, pp. 127-149
Persistent link: https://www.econbiz.de/10011429754
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Tax uncertainty and dividend payouts
Amberger, Harald - 2017
I examine whether and to what extent tax uncertainty affects a firm's dividend payouts. Based on the argument that tax uncertainty impairs the persistence and predictability of after-tax cash flows, I hypothesize and find that firms with greater tax uncertainty exhibit a lower probability of...
Persistent link: https://www.econbiz.de/10011747298
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Tax uncertainty and welfare-improving tax disputes
Hashimzade, Nigar - 2023
Tax law is often uncertain. In particular, the use of tax shelters tends to be in the "grey area" between illegal tax evasion and legal tax avoidance. In this paper I show that uncertainty in tax law can help achieve higher efficiency than allowing or disallowing a tax shelter with certainty....
Persistent link: https://www.econbiz.de/10014252459
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How to account for tax planning and tax uncertainty in valuation : separate vs. composite view
Knaisch, Jonas - 2022
yields robust results that are in line with theory and prior literature: A one standard deviation increase in the quality of …
Persistent link: https://www.econbiz.de/10013393553
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Inequality, Tax Avoidance, and Financial Instability
Landier, Augustin - 2011
We model the link between inequality and excessive risk taking. In the presence of increasing returns to tax avoidance, the middle class is willing to take non rewarded financial risk despite risk aversion. Electoral pressure may lead an incumbent politician to endorse this excessive risk taking...
Persistent link: https://www.econbiz.de/10013128465
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Tax-Loss Harvesting Under Uncertainty
McKeever, Daniel; Rydqvist, Kristian - 2021
Numerical calculations imply that tax-loss harvesting is valuable to holders of taxable stock accounts. These calculations are based on the assumption that a capital loss on a stock portfolio can always be netted against ordinary income (up to a limit) or a capital gain on the same stock...
Persistent link: https://www.econbiz.de/10013239691
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Uncertainty in the Theory of Public Finance
Sandmo, Agnar - 2010
This paper discusses the role that the economics of uncertainty has played in the theory of public finance. From being … mostly concerned with its choice-theoretic foundations in the 1950s and ‘60s, the theory of expected utility maximization and … risk averse behaviour has contributed decisively to the development of several areas of the theory of public finance. Three …
Persistent link: https://www.econbiz.de/10014197821