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The effects of official and unofficial information on tax compliance
Garcia, Filomena; Opromolla, Luca David; Vezzulli, Andrea; … - 2018 - This version: March 2018
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 level on the current individual tax compliance behavior. We build an … econometric model extends the Allingham-Sandmo-Yitzhaki tax evasion model to include self-consistency and endogenous social …
Persistent link: https://www.econbiz.de/10011845254
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The Effects of Official and Unofficial Information on Tax Compliance
Garcia, Filomena - 2018
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 level on the current individual tax compliance behavior. We build an … econometric model extends the Allingham–Sandmo–Yitzhaki tax evasion model to include self-consistency and endogenous social …
Persistent link: https://www.econbiz.de/10012921045
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Tax morale and compliance behavior : first evidence on a causal link
Halla, Martin - 2010
Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and actual compliance behavior is not established...
Persistent link: https://www.econbiz.de/10011344873
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Tax Evasion : Cheating Rationally or Deciding Emotionally?
Coricelli, Giorgio; Joffily, Mateus; Montmarquette, Claude - 2021
The economic models of tax compliance predict that individuals should evade taxes when the expected benefit of cheating is greater than its expected cost. When this condition is fulfilled, the high compliance however observed remains a puzzle. In this paper, we investigate the role of emotions...
Persistent link: https://www.econbiz.de/10013316778
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Who is audited? : experimental study of rule-based tax auditing
Kamijo, Yoshio; Masuda, Takehito; Uemura, Hiroshi - 2019
We employed a frame-theoretic framework to formulate and analyze a number of tax audit rules, especially the lowest income reporter audited rule. We explicitly considered the auditor's resource constraint to choose one target from a continuous type of taxpayer. We then tested the theoretical...
Persistent link: https://www.econbiz.de/10012109869
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Effects of institutional history and leniency on collusive corruption and tax evasion
Buckenmaier, Johannes; Dimant, Eugen; Mittone, Luigi - 2018 - This version: June 5, 2018
We investigate the effects of an institutional mechanism that incentivizes taxpayers to blow the whistle on collusive corruption and tax compliance. We explore this through a formal leniency program. In our experiment, we nest collusive corruption within a tax evasion framework. We not only...
Persistent link: https://www.econbiz.de/10011861538
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Effects of institutional history and leniency on collusive corruption and tax evasion
Buckenmaier, Johannes; Dimant, Eugen; Mittone, Luigi - 2018 - This version: May, 2018
We investigate the effects of an institutional mechanism that incentivizes taxpayers to blow the whistle on collusive corruption and tax compliance. We explore this through a formal leniency program. In our experiment, we nest collusive corruption within a tax evasion framework. We not only...
Persistent link: https://www.econbiz.de/10011894106
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Tax Morale and Compliance Behavior: First Evidence on a Causal Link
Halla, Martin - 2010
Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and actual compliance behavior is not established...
Persistent link: https://www.econbiz.de/10010294865
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The Link between the Intrinsic Motivation to Comply and Compliance Behavior A Critical Appraisal of Existing Evidence
Halla, Martin - 2010
Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with respect to underground activities such as tax evasion. A considerable amount of research aims to identify factors that affect the intrinsic motivation to comply. However, the causal...
Persistent link: https://www.econbiz.de/10010294905
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The link between the intrinsic motivation to comply and compliance behavior: A critical appraisal of existing evidence
Halla, Martin - 2010
Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with respect to underground activities such as tax evasion. A considerable amount of research aims to identify factors that affect the intrinsic motivation to comply. However, the causal...
Persistent link: https://www.econbiz.de/10010269887