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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin - 2010
regime. -- tax reforms ; tax compliance ; experiment …
Persistent link: https://www.econbiz.de/10003951067
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Tax Compliance Under Tax Regime Changes
Heinemann, Friedrich; Kocher, Martin G. - 2010
change in a laboratory experiment. More specifically, experimental subjects face one tax regime for a certain commonly known …. However, our experiment features two further interesting aspects: First, we let our participants choose between the two tax … regimes that they encounter during the experiment after they have experienced both regimes. Second, an innovative feature …
Persistent link: https://www.econbiz.de/10014196144
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin G. - 2010
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10010300014
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin G. - 2010
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10010427562
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Did Tax Reform Reduce Actual U.S. Progressivity? : Evidence from the Taxpayer Compliance Measurement Program
Bishop, John A.; Chow, K. Victor; Formby, John P.; Ho, … - 1997
Micro data from audited tax returns are used to evaluate changes in the actual progressivity of U.S. federal income taxes in 1979 and 1988, which is distinct from apparent progressivity. Statistical inference methods are applied to global measures of both actual and apparent residual and...
Persistent link: https://www.econbiz.de/10014073805
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin - In: International tax and public finance 20 (2013) 2, pp. 225-246
Persistent link: https://www.econbiz.de/10009745829
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Tax amnesty and taxpayers' noncompliant behaviour : evidence from Indonesia
Nuryanah, Siti; Gunawan, Gunawan - In: Cogent business & management 9 (2022) 1, pp. 1-17
This study aims to analyse tax noncompliant activities by specifically examining the effect of tax amnesty on taxpayers' compliant behaviour. Indonesia is taken as a case study since it is a populous country with a high dependency on tax revenue and a long history of tax reforms of more than 20...
Persistent link: https://www.econbiz.de/10014434977
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Asymmetric Corporate Tax Compliance : Evidence from a Tax Reform in China
Cheng, Hua; Nguyen, Duc Duy; Qi, Shusen - 2021
Using the 2008 corporate tax reform in China as a quasi-natural experiment, we find that compared to unaffected firms …
Persistent link: https://www.econbiz.de/10013232131
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Tax reform to support growth and employment in Finland
André, Christophe; Hwang, Hyunjeong - 2018
Finland raises a large amount of taxes to finance high-quality public services and redistribute income. Public finances are currently relatively solid and taxes and transfers reduce income inequality significantly. However, a rapidly ageing population pushes up public spending, while...
Persistent link: https://www.econbiz.de/10011914174
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Tax Reform, the Informal Economy, and Bank Financing of Capital Formation
Feltenstein, Andrew; Shamloo, Maral - 2014
This paper develops a model that relates businesses’ entry into the underground economy to tax rates and the need to access the banking system. The model uses a dynamic approach in which both firms and banks optimize and in which the benefits to a firm of accessing the banking system are...
Persistent link: https://www.econbiz.de/10014147910