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Taxes and Benefits: Two Distinct Options to Cheat on the State?
Halla, Martin; Schneider, Friedrich G. - 2005
Economists have studied many aspects of tax evasion. The vast literature has concentrated on the individual taxpayer’s decision on avoiding taxes by underreporting income. However no comprehensive investigation of the individual taxpayer’s decision on claiming unjustified subsidies (e. g. by...
Persistent link: https://www.econbiz.de/10010294580
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The Development of Tax Transparency in OECD Countries
Thi, Hoang Ha Nguyen; Nikolka, Till - In: CESifo DICE Report 14 (2016) 4, pp. 85-89
Persistent link: https://www.econbiz.de/10011696995
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Taxes and benefits : two distinct options to cheat on the state?
Halla, Martin; Schneider, Friedrich - 2005 - This version: April 10, 2012
In this paper we study the social norms to abstain from cheating on the state via benefit fraud and tax evasion. We interpret these norms (called benefit morale and tax morale) as moral goods, and derive testable hypotheses on whether their demand is determined by prices. Employing a large...
Persistent link: https://www.econbiz.de/10009748276
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Self-serving bias and tax morale
Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2014 - This version: September 2014
In a real-effort laboratory experiment to manipulate evasion opportunities, we study whether the moral evaluation of tax evasion is subject to a self-serving bias. We find that tax morale is egoistically biased: Subjects with the opportunity to evade taxes judge tax evasion as less unethical as...
Persistent link: https://www.econbiz.de/10010398977
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Self-serving bias and tax morale
Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2014 - This version: September 2014
In a real-effort laboratory experiment to manipulate evasion opportunities, we study whether the moral evaluation of tax evasion is subject to a self-serving bias. We find that tax morale is egoistically biased: Subjects with the opportunity to evade taxes judge tax evasion as less unethical as...
Persistent link: https://www.econbiz.de/10010403224
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Rationality vs. Emotions : The Case of Tax Ethics and Compliance
Maciejovsky, Boris - 2013
Businesses that rely heavily on cash transactions have been found to be particularly susceptible to low tax ethics. Recent research indicates that cash is a highly powerful and tempting reward, which elicits a strong emotional response. In this paper we investigate how emotions affect tax ethics...
Persistent link: https://www.econbiz.de/10013093492
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Collateral Compliance
Blank, Joshua D. - 2014
As most of us are aware, the failure to comply with the tax law can lead to tax penalties, which almost always take the form of monetary sanctions. But tax noncompliance has other consequences as well. Collateral sanctions for tax noncompliance — which apply on top of traditional tax penalties...
Persistent link: https://www.econbiz.de/10013066300
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Tax Avoidance vs. Tax Aggressiveness : A Unifying Conceptual Framework
Lietz, Gerrit M. - 2013
studied in empirical tax accounting research, i.e. tax avoidance, tax aggressiveness, tax sheltering, and tax evasion, by …, literature knows no universal approach to the constructs of tax avoidance and tax aggressiveness (Hanlon and Heitzman [2010]). In … search of a useful reference point to delimit non-aggressive from aggressive tax avoidance, I put a particular focus on the …
Persistent link: https://www.econbiz.de/10013072108
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Tax Compliance and Enforcement : New Research and Its Policy Implications
Slemrod, Joel B. - 2016
Persistent link: https://www.econbiz.de/10012999923
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On the Trigonometric Relation between Tax Audit and Underreporting Rates
Manhire, Jack - 2015
The probabilities associated with a tax return being audited or containing underreported tax are formulated here in a different way. This new formulation is mathematically equivalent to the traditional formulation; however, it reveals a trigonometric relationship between these probabilities that...
Persistent link: https://www.econbiz.de/10013038575