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The rule of law and sustainability of the constitution : the case of tax evasion

Naqvi, Nadeem; Neumärker, Karl Justus Bernhard; Pech, … - 2012

Why do rulers play by the rules? We show that the legality requirement under the rule of law implements an endogenous enforcement mechanism supporting constitutionality. Agents which do not obey unconstitutional legal norms are not sanctioned under constitutional rule. A principal who defects...

Persistent link: https://www.econbiz.de/10009524100

Is the severity of the penalty an effective deterrent? : a strategic approach for the crime of tax evasion

Chiarini, Bruno; Marzano, Elisabetta - 2016

attempts to increase the severity of punishment will alter the payoff of the individuals involved, leaving unchanged the … the risk of breaking the law. Although an irreducible minimum of uncertainty remains, the Nash equilibrium in mixed …

Persistent link: https://www.econbiz.de/10011544186

Tax evasion under behavioral structures

Pantoja, Gabriela S.; Penaloza, Rodrigo Andrés de Souza - In: Economia : revista da ANPEC 15 (2014) 1, pp. 30-40

We study the strategic interactions between the fiscal authority and the taxpayer regarding tax evasion and auditing. We fit this interaction into a Bayesian game and introduce the concept of behavioral consistency, which helps reducing the number of available strategies and models the stylized...

Persistent link: https://www.econbiz.de/10011865133

Pillar One Tax Games

Eden, Lorraine - 2021

of the possible Pillar One tax games, and highlight the resulting increase in tax complexity and tax uncertainty …

Persistent link: https://www.econbiz.de/10013248926

Manipulative Games of Gifts by Corporate Executives

Avci, Sureyya - 2016

Executives use a variety of manipulative games to maximize the value of their gifts, including backdating, spring-loading, bullet-dodging and insider information. We find that executives exploit a legal loophole to backdate their gifts. Stock prices rise abnormally about 6% during the one-year...

Persistent link: https://www.econbiz.de/10012997728

A Game-theoretic Analysis of Global Minimum Tax Design : Country-by-Country v. Global Averaging

Sanchirico, Chris William - 2022

This paper constructs and analyzes a rudimentary game-theoretic model to better understand the policy choice between a global minimum tax regime that operates country-by-country and one that operates based on MNEs’ global average tax rates. The paper’s findings run counter to the consensus...

Persistent link: https://www.econbiz.de/10013295648

The Role of Beliefs for the Sustainability of the Fiscal Constitution

Neumärker, Karl Justus Bernhard; Pech, Gerald - 2003

Why does the government not defect from the constitution? This article focuses on the dynamic restraints the government faces under the rule of law: violations against unconstitutional laws are not punished under the constitution. If a violating government cannot commit itself never to reinstall...

Persistent link: https://www.econbiz.de/10010296978

Corruption, tax evasion and the Laffer curve

Sanyal, Amal; Gang, Ira N.; Goswami, Omkar - 1998 - Revised May 1998

In a corrupt tax administration a rise in tax rate sets about complicated strategic moves by both taxpayers and administrators. It is shown that in some circumstances, this may bring about a Laffer like behavior of overall tax revenue, i.e. a higher tax rate results in smaller net revenue for...

Persistent link: https://www.econbiz.de/10011577277

Honesty in a signaling model of tax evasion

Pruzhansky, Vitaly - 2004

We study the phenomenon of tax evasion using a simple signaling model, in which the signal is taxpayer's reported income. The novelty of our approach lies in the way we define honesty. Specifically, we advocate the view that there are no absolutely honest taxpayers: all taxpayers may under...

Persistent link: https://www.econbiz.de/10011334842

Discretionary Policy, Strategic Complementarity and Tax Evasion : A Strategic Analysis of the Italian Audit Mechanism

Chiarini, Bruno - 2010

Underlying this work is the idea that there is a problem of strategic complementarity of individuals who choose to … categories and small firms. In the Italian case, policy discretion and the Sector Studies lead to a failure of the coordination … coordination failure where individuals converge to the least efficient equilibrium from a social perspective …

Persistent link: https://www.econbiz.de/10013144633

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