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1
Enforcement as Substance in Tax Compliance
Lederman, Leandra
;
Sichelman, Ted M.
-
2013
It is well known that the government’s complete failure to enforce a law can nullify that law. But what are the effects of partial enforcement? This Article shows that imperfect enforcement can alter the de facto content of the written law in predictable and beneficial ways. Specifically, in...
Persistent link: https://www.econbiz.de/10014158272
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2
Weak Enforcement Strong Deterrence Dialogues with Chinese Lawyers about Tax Evasion and Compliance
van Rooij, Benjamin
-
2014
This paper analyses why Chinese lawyers report a high level of perceived deterrence in relation to tax evasion even though enforcement is weak. It finds that deterrence here originates from multiple sources, most directly through clients and more distantly through the firm and the state. Lawyers...
Persistent link: https://www.econbiz.de/10013057516
Saved in:
3
Assessing the Effectiveness of Law Enforcement in Improving Tax Compliance in Indonesia : An Empirical Investigation
Rosid, Arifin
;
Romadhaniah, Romadhaniah
-
2022
While there are various studies on the relationship between law enforcement and tax compliance, a study that empirically examines the relationship between them within an actual tax administration’s strategy map is lacking in the literature. In response, we set out to examine an identified...
Persistent link: https://www.econbiz.de/10013289573
Saved in:
4
Identifying tax compliance from changes in enforcement : theory and empirics
Bibler, Andrew
;
Grigolon, Laura
;
Teltser, Keith F.
; …
-
2024
Governments increasingly use changes in tax rules to combat evasion. We develop a general approach to point-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...
Persistent link: https://www.econbiz.de/10014467360
Saved in:
5
Audit publicity and tax compliance : a quasinatural experiment
Battiston, Pietro
;
Duncan, Denvil
;
Gamba, Simona
; …
-
2016
We use confidential data on Value Added Tax payments at the sector level, in two large Italian cities, to estimate the effect of audits publicity on tax compliance of local sellers. By employing a Difference-in-Differences identification strategy, we find that such publicity has a positive...
Persistent link: https://www.econbiz.de/10011574294
Saved in:
6
Effects of institutional history and leniency on collusive corruption and tax evasion
Buckenmaier, Johannes
;
Dimant, Eugen
;
Mittone, Luigi
-
2018
-
This version: May, 2018
We investigate the effects of an institutional mechanism that incentivizes taxpayers to blow the whistle on collusive corruption and tax compliance. We explore this through a formal leniency program. In our experiment, we nest collusive corruption within a tax evasion framework. We not only...
Persistent link: https://www.econbiz.de/10011894106
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7
Compliance with endogenous audit probabilities
Konrad, Kai A.
;
Lohse, Tim
;
Qari, Salmai
-
2015
This paper studies the effect of endogenous audit probabilities on reporting behavior in a face-to-face compliance situation such as at customs. In an experimental setting in which underreporting has a higher expected payoff than truthful reporting we find an increase in compliance of about 80%...
Persistent link: https://www.econbiz.de/10011292818
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8
Tax Compliance
Franzoni, Luigi A.
-
2008
Over the last 40 years, much attention has been paid to tax compliance, both theoretically and empirically. In treating this very broad field of research, the present survey focuses on enforcement policy
Persistent link: https://www.econbiz.de/10012770299
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9
Optimal Tax Compliance and Penalties When the Law is Uncertain
Logue, Kyle D.
-
2007
This article examines the optimal level of tax compliance and the optimal penalty for noncompliance in circumstances in which the substance of the tax law is uncertain that is, when the precise application of the Internal Revenue Code to a particular situation is not clear. In such situations, a...
Persistent link: https://www.econbiz.de/10014054033
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10
Is the severity of the penalty an effective deterrent? : a strategic approach for the crime of tax evasion
Chiarini, Bruno
;
Marzano, Elisabetta
-
2016
In order to analyze the severity of sentencing, and to show how the probabilistic interpretation of strategic behavior can be tricky, this paper uses the crime strategic model (inspection game) proposed by Tsebelis. This model shows that any attempts to increase the severity of punishment will...
Persistent link: https://www.econbiz.de/10011544186
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