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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
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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
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Tax Collection Costs, Tax Evasion and Optimal Interest Rates
Yesin, Pinar - 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/10011430052
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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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Tax collection costs, tax evasion and optimal interest rates
Yeşin, Pınar - 2004
Persistent link: https://www.econbiz.de/10002131014
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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
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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
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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
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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/10010304695
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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