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Identifying tax compliance from changes in enforcement : theory and empirics
Bibler, Andrew; Grigolon, Laura; Teltser, Keith F.; … - 2024
-identify tax compliance along with supply and demand elasticities; identification requires data on prices and quantities before and … after changes in tax enforcement and a demand or supply shifter. We illustrate our approach using data on Airbnb collection … that taxes are paid on roughly zero to 3.5 percent of Airbnb transactions prior to enforcement. …
Persistent link: https://www.econbiz.de/10014467360
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Inferring tax compliance from pass-through : evidence from Airbnb tax enforcement agreements
Bibler, Andrew J.; Teltser, Keith F.; Tremblay, Mark J. - 2019
and local governments, which achieve full compliance at the point of sale. Using data on Airbnb listings across a number …. Whether efforts to fully enforce taxes are worthwhile depends on the rate of compliance in the absence of such efforts. In … this paper, we show that an upper bound on pre-enforcement tax compliance can be obtained using market data on pre- and …
Persistent link: https://www.econbiz.de/10012033218
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Inferring Tax Compliance from Pass-Through : Evidence from Airbnb Tax Enforcement Agreements
Bibler, Andrew - 2019
and local governments, which achieve full compliance at the point of sale. Using data on Airbnb listings across a number …. Whether efforts to fully enforce taxes are worthwhile depends on the rate of compliance in the absence of such efforts. In … this paper, we show that an upper bound on pre-enforcement tax compliance can be obtained using market data on pre- and …
Persistent link: https://www.econbiz.de/10012866041
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Inferring Tax Compliance from Pass-Through : Evidence from Airbnb Tax Enforcement Agreements
Bibler, Andrew - 2020
and local governments, which achieve full compliance at the point of sale. Using data on Airbnb listings across a number …. Whether efforts to fully enforce taxes are worthwhile depends on the rate of compliance in the absence of such efforts. In … this paper, we show that an upper bound on pre-enforcement tax compliance can be obtained using market data on pre- and …
Persistent link: https://www.econbiz.de/10012852942
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Inferring Tax Compliance from Pass-Through : Evidence from Airbnb Tax Enforcement Agreements
Bibler, Andrew - 2020
and local governments, which achieve full compliance at the point of sale. Using data on Airbnb listings across a number …. Whether efforts to fully enforce taxes are worthwhile depends on the rate of compliance in the absence of such efforts. In … this paper, we show that an upper bound on pre-enforcement tax compliance can be obtained using market data on pre- and …
Persistent link: https://www.econbiz.de/10012852953
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Taxation and the Peer-to-Peer Economy
Aslam, Aqib - 2017
The growth of the peer-to-peer (P2P) economy over the last decade has captivated both stock markets and policymakers alike. While the means for transacting might be different to existing firm structures-with the emergence of digital platforms that connect individual buyers and sellers...
Persistent link: https://www.econbiz.de/10012948518
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Tax audits, tax rewards and labour market outcomes
Lisi, Gaetano - In: Economies : open access journal 11 (2023) 2, pp. 1-12
This theoretical paper studies the relation between tax audits and labour market outcomes (job creation and unemployment) in an economy that contemplates penalties for firms that evade taxes and rewards for firms that comply with tax rules. Intuitively, the simultaneous presence of penalty and...
Persistent link: https://www.econbiz.de/10014230714
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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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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