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Norm violations and behavioral spillovers : evidence from the lab and the field
Goerg, Sebastian J.; Himmler, Oliver; König, Tobias - In: European economic review : EER 166 (2024), pp. 1-18
Persistent link: https://www.econbiz.de/10015076324
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Tax evasion and economic crime : empirical evidence for Italy
Argentiero, Amedeo; Chiarini, Bruno; Marzano, Elisabetta - 2015
crime particularly related to economic determinants: property crimes (including robberies, thefts and car thefts), frauds …
Persistent link: https://www.econbiz.de/10011334238
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Is the severity of the penalty an effective deterrent? : a strategic approach for the crime of tax evasion
Chiarini, Bruno; Marzano, Elisabetta - 2016
can be tricky, this paper uses the crime strategic model (inspection game) proposed by Tsebelis. This model shows that any … frequency of violation at equilibrium. This result is misleading: payoffs are not independent and the crime game can not be … crime of tax evasion, where the dishonest taxpayers are rational agents, motivated by the comparison of payoffs, considering …
Persistent link: https://www.econbiz.de/10011544186
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Perceptions of Tax Evasion as a Crime
Karlinsky, Stewart; Burton, Hughlene; Thomas, Cindy … - 2005
This paper considers on aspect of the deficit faced by the U. S. economy. It considers the contribution to this deficit made by the taxpayers that do not fully report taxable income and/or do not pay taxes on their income. The gap between what is owed in tax and the amount of tax actually paid...
Persistent link: https://www.econbiz.de/10014067715
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"Optimal honesty" in the context of fiscal crimes
Barile, Lory; Cullis, John G.; Jones, Philip R. - In: Economies : open access journal 12 (2024) 9, pp. 1-11
This paper begins by contrasting the caricatures "homo and femina economicus" with "homo and femina realitus". Against this backdrop, the paper considers three "apparently falsified" empirical predictions of the standard expected utility model of individual decision-making concerning...
Persistent link: https://www.econbiz.de/10015073863
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Public policy reforms and taxplayer preferences: contributions to empirical public economics
Blesse, Sebastian - 2020
Persistent link: https://www.econbiz.de/10012586148
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Essays on illegal activities, institutions and economic growth
Pääkkönen, Jenni - 2009
Persistent link: https://www.econbiz.de/10003905224
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Does legality matter? : the case of tax avoidance and evasion
Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2015 - This version: August 2015
Previous research argues that law expresses social values and could, therefore, influence individual behavior independently of enforcement and penalization. Using three laboratory experiments on tax avoidance and evasion, we study how legality affects individuals' decisions. We find that,...
Persistent link: https://www.econbiz.de/10011309492
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Regional tax compliance and tax motivated earnings management : evidence from the 2008 Italian tax reform
Mattei, Marco Maria - In: Corporate ownership & control : international … 12 (2014/15) 1, pp. 31-46
Persistent link: https://www.econbiz.de/10011339544
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Does legality matter? : the case of tax avoidance and evasion
Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2015 - This version: October 2015
Previous research argues that law expresses social values and could, therefore, influence individual behavior independently of enforcement and penalization. Using three laboratory experiments on tax avoidance and evasion, we study how legality affects individuals' decisions. We find that,...
Persistent link: https://www.econbiz.de/10011346301