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Unraveling the paradox of anticorruption messaging : experimental evidence from a tax administration reform
Ajzenman, Nicolas; Ardanaz, Martin; Cruces, Guillermo; … - 2024
Recent literature highlights a paradox in corruption prevention messaging: instead of reducing tolerance for corruption …, such campaigns can inadvertently intensify it by priming the existence of corruption while failing to diminish citizens … combating corruption often backfire among individuals with preexisting negative perceptions of corruption, we posit that an …
Persistent link: https://www.econbiz.de/10014534715
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Tax avoidance and optimal income tax enforcement
Gamannossi degl Innocenti, Duccio; Rablen, Matthew D. - 2017
We examine the optimal auditing problem of a tax authority when taxpayers can choose both to evade and avoid. For a convex penalty function the incentive-compatibility constraints may bind for the richest taxpayer and at a positive level of both evasion and avoidance. The audit function is...
Persistent link: https://www.econbiz.de/10011673198
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Tax Administrations’ Capacity in Preventing Tax Evasion and Tax Avoidance
Heitmüller, Frederik - 2019
We explore the role of tax administrations in the fight against inequality through data analysis of a survey consisting of 71 questions that we have designed and sent to the tax administrations of all EU Member States. The survey focuses mainly on the capacity concerning the enforcement of tax...
Persistent link: https://www.econbiz.de/10012896844
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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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Effects of institutional history and leniency on collusive corruption and tax evasion
Buckenmaier, Johannes; Dimant, Eugen; Mittone, Luigi - 2018 - This version: June 5, 2018
corruption and tax compliance. We explore this through a formal leniency program. In our experiment, we nest collusive corruption …
Persistent link: https://www.econbiz.de/10011861538
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Effects of institutional history and leniency on collusive corruption and tax evasion
Buckenmaier, Johannes; Dimant, Eugen; Mittone, Luigi - 2018 - This version: May, 2018
corruption and tax compliance. We explore this through a formal leniency program. In our experiment, we nest collusive corruption …
Persistent link: https://www.econbiz.de/10011894106
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Effects of Institutional History and Leniency on Collusive Corruption and Tax Evasion
Buckenmaier, Johannes; Dimant, Eugen; Mittone, Luigi - 2018
corruption and tax compliance. We explore this through a formal leniency program. In our experiment, we nest collusive corruption …
Persistent link: https://www.econbiz.de/10014112198
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The propagation of unethical behaviours : cheating responses to tax evasion
Martinangeli, Andrea F.M.; Windsteiger, Lisa - 2022
We explore cheating in a die roll task in response to information about tax evasion in a large-scale experiment on a representative sample of the Italian population. We thus generalise laboratory findings on conditional behaviours (cooperation, cheating) to uncover their real-world bearing in...
Persistent link: https://www.econbiz.de/10013472380
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Mutual learning for reducing tax gaps in V4 countries and Ukraine : final report
Frizis, Iakov; Głowacki, Krzysztof - 2017
The paper is a summary of the exchange of knowledge and experience that took place in the course of the project "Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine" co-financed by the Visegrad Fund in the years 2016-2017. Five institutions took part in the project: Center for...
Persistent link: https://www.econbiz.de/10011852785
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Mutual learning for reducing tax gaps in V4 countries and Ukraine : peer country paper: Poland
Frizis, Iakov; Głowacki, Krzysztof; Mirecka, Katarzyna - 2017
The paper summarizes knowledge on tax gaps in Poland with respect to PIT, CIT, VAT, and excise. An introduction to the Polish tax system is given, trends in tax collect ability and estimates of the tax gaps are discussed, and methods of combating tax evasion and avoidance are reviewed. The paper...
Persistent link: https://www.econbiz.de/10011852795