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Corruption in tax and taxing the corruption
Pazhanisamy, R. - 2019
of corruption in the society all farms of corruptions has to be internalized by introducing a permit and tax for …
Persistent link: https://www.econbiz.de/10012119899
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Global Tax Administration Initiatives Addressing Tax Evasion and Avoidance
Neubig, Thomas S. - 2018
Two global initiatives are examples of the effective use of tax systems instruments to protect countries' tax … sovereignty in a world of increasing globalization. These OECD/G20 initiatives will provide tax administration and policy … researchers with valuable insights on taxpayer and government behaviors. In addition, a number of other multilateral tax …
Persistent link: https://www.econbiz.de/10012907655
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On the incidence of a financial transactions tax in a model with fire sales
Bierbrauer, Felix - 2012
banks, a financial transactions tax contributes to financial distress and undoes other policy measures that are used to …This paper studies the impact of a financial transactions tax on a financial market where financial institutions trade …. There are two main results: First, if all banks have enough liquidity so that they can honor their short-term obligations, a …
Persistent link: https://www.econbiz.de/10009571254
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The Underground Economy in the U.S.A : Preliminary New Evidence on the Impact of Income Tax Rates (and Other Factors) on Aggregate Tax Evasion 1975-2008
Cebula, Richard J. - 2018
federal personal income tax evasion over the period 1975-2008, with a specific focus upon the impact of higher federal income … tax rates on tax evasion. In this study, we use the most recent data available on aggregate personal income tax evasion … reported AGI. Most other studies of federal income tax evasion for the U.S. do not use data this current. It is found that the …
Persistent link: https://www.econbiz.de/10012925573
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Tax Evasion, Tax Competition, Lax Financial Regulation and Money Laundering : Is There an Overlap?
Masciandaro, Donato; Alworth, Julian - 2008
Tax evasion and money laundering are conceptually closely related: they both entail some form of concealment. In the … tax authorities, there is a direct overlap between money laundering and tax evasion decisions. The possibility of … tax evasion. Typically the incentives to carry out these activities in other jurisdictions will be higher where the …
Persistent link: https://www.econbiz.de/10014075440
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Do proprietary traders provide liquidity?
Bergman, Nittai K.; Kadan, Ohad; Michaely, Roni; … - 2020
Whether proprietary traders provide or take liquidity, and how their behavior evolves over the business cycle and across stocks, remains at the center of an ongoing debate. Using a unique dataset from the NYSE, we document that proprietary traders concentrate their trades in large and liquid...
Persistent link: https://www.econbiz.de/10012419705
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On the Incidence of a Financial Transactions Tax in a Model with Fire Sales
Bierbrauer, Felix J. - 2012
banks, a financial transactions tax contributes to financial distress and undoes other policy measures that are used to …This paper studies the impact of a financial transactions tax on a financial market where financial institutions trade …. There are two main results: First, if all banks have enough liquidity so that they can honor their short-term obligations, a …
Persistent link: https://www.econbiz.de/10013104166
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How can a Currency Transaction Tax Stabilize Foreign Exchange Markets?
Jetin, Bruno - 2021
-fixed exchange rates thanks to capital controls, James Tobin conceived his now famous “Tobin tax”. Since then, some supporters of his …) in particular has proposed a two-tier Currency Transaction Tax (hereafter CTT). The CTT could curb the usual speculation …
Persistent link: https://www.econbiz.de/10013229737
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The effects of margin changes on commodity futures markets
Daskalaki, Charoula; Skiadopoulos, George - 2014 - This draft: 24 October 2014
In light of the recently passed 2010 Dodd-Frank Act, we assess the effect of margin changes on prices, the risk-sharing between speculators and hedgers, and the price stability of 20 commodity futures markets. We find that margin increases decrease the rate at which prices change, yet they...
Persistent link: https://www.econbiz.de/10010472794
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Reducing systemic relevance : a proposal
Doluca, Hasan; Klüh, Ulrich; Wagner, Marco; Weder, Beatrice - 2010 - This version: 18 May 2010
. Systemic relevance should be internalized with a levy (or "tax"), the level of which (or "tax rate") rises with the systemic …
Persistent link: https://www.econbiz.de/10009751384