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Corruption in tax and taxing the corruption

Pazhanisamy, R. - 2019

Most of the countries in the world face corruption and struggling against to it in many aspects. Due to various … long existence of corruption around the world made an illusion to the policy makers and public as it is unavoidable and … adjustable. This creates an intuition to esquire into what makes the corruption market successful all over the world for many …

Persistent link: https://www.econbiz.de/10012119899

Escaping the Exchange of Information : Tax Evasion Via Citizenship-by-Investment

Langenmayr, Dominika; Zyska, Lennard - 2021

With (automatic) exchange of tax information among countries now common, tax evaders have had to find new ways to hide their offshore holdings. One such way are citizenship-by-investment programs, which offer foreigners a new passport for a local investment or a fixed fee. We show analytically...

Persistent link: https://www.econbiz.de/10013237222

Corruption, Taxes and Compliance

Baum, Anja - 2018

This paper revisits the effects of corruption on the state's capacity to raise revenue, building on the existing …-2014, compiled by the IMF. It finds that-consistent with the existing literature-corruption is negatively associated with overall tax … revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax …

Persistent link: https://www.econbiz.de/10012929954

The effects of official and unofficial information on tax compliance

Garcia, Filomena; Opromolla, Luca David; Vezzulli, Andrea; … - 2018 - This version: March 2018

The administration of tax policy has shifted its focus from enforcement to complementary instruments aimed at creating a social norm of tax compliance. In this paper we provide an analysis of the effects of the dissemination of information regarding the past degree of tax evasion at the social...

Persistent link: https://www.econbiz.de/10011845254

Tax Transparency

Hildreth, W. Bartley - 2012

Persistent link: https://www.econbiz.de/10013096070

The Influence of Prepayment Position and Taxation Information Dissemination on Taxpayers Compliance Behavior

Misra, Fauzan - 2018

Prepayment position (additional tax due vs a tax refund) shouldn't influence taxpayer compliance behavior at the time of filing an annual tax return. However, prospect theory predicts that an individual's income tax withholding position affects taxpayer compliance. Prior research has produced...

Persistent link: https://www.econbiz.de/10012914289

Chapter 10 Taxation

Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007

This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...

Persistent link: https://www.econbiz.de/10014023506