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Cost uncertainty and taxpayer compliance

Caballé, Jordi; Panadés i Martí, Judith - In: International tax and public finance 12 (2005) 3, pp. 239-263

Persistent link: https://www.econbiz.de/10002889950

Tax evasion and economic growth

Caballé, Jordi; Panadés i Martí, Judith - In: Public finance 52 (1997) 3/4, pp. 318-340

Persistent link: https://www.econbiz.de/10001556311

Tasa impositiva única y cumplimiento fiscal

Panadés i Martí, Judith - In: El trimestre económico 79 (2012) 2, pp. 311-332

Persistent link: https://www.econbiz.de/10009538681

Tax avoidance, human capital accumulation and economic growth

Freire-Serén, María Jesús; Panadés i Martí, Judith - In: Economic modelling 30 (2013), pp. 22-29

Persistent link: https://www.econbiz.de/10009702272

Do higher tax rates encourage/discourage tax compliance?

Freire-Serén, María Jesús; Panadés i Martí, Judith - In: Modern economy 4 (2013) 12, pp. 809-817

Persistent link: https://www.econbiz.de/10010257980

Disclosure of Corporate Tax Reports, Tax Enforcement, and Price Information

Caballé, Jordi - 2020

This paper analyzes the effects of disclosing corporate tax reports on both financial markets' performance and tax revenue. To this end, we characterize the optimal auditing policy of the tax enforcement agency and the optimal tax reporting strategy of a fi rm. The manager of the fi rm has the...

Persistent link: https://www.econbiz.de/10012856302