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This paper examines the compliance pattern of small businesses, using pooled 1985 and 1988 Taxpayer Compliance Measurement Program (TCMP) data. Specifically, we focus on the voluntary reporting compliance of income from proprietorship, farm, and rental real estate activities. We find that...
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, such strategies are also associated with significant costs, such as expected penalties and planning, agency, and reputation … costs. The overall impact of firms' tax minimization strategies on firm value is, therefore, unclear. To investigate whether …
Persistent link: https://www.econbiz.de/10011447027
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
We use a global dataset with information on 210,000 corporations in 102 countries to investigate whether cross-border profit shifting by multinational firms is more prevalent in less developed countries. We propose a novel technique to study aggressive profit shifting and improve the credibility...
Persistent link: https://www.econbiz.de/10011447358
-effectiveness analysis reveals that this intervention is not optimal for smaller firms because of the costs incurred by the tax authority. No …
Persistent link: https://www.econbiz.de/10014552970
Contrary to the case considered in literature, the experience of developing countries indicates that the tariff reforms have not been revenue neutral due to the heavy dependence of developing countries on trade taxes and pervasive tax evasion. In contrast to the plausibility of a welfare loss...
Persistent link: https://www.econbiz.de/10014196676
The cash economy and associated tax evasion is an on-going issue for most tax administrators. Tax evasion reduces national tax revenue, shifts the tax burden on to other taxpayers such as salary/wage earners and undermines confidence in the tax system affecting voluntary compliance as well as...
Persistent link: https://www.econbiz.de/10013027525
This paper proposes a method for evaluating the impact of tax reform on tax revenues and the distribution of the tax burden. The technique consists of decomposing actual revenue relative to potential revenue into components attributable to (i) changes in the tax rate structure (ii) deductions...
Persistent link: https://www.econbiz.de/10011577186