Similar Search Results

Income tax evasion : theory and measurement

Elffers, H. - 1991

Persistent link: https://www.econbiz.de/10012875558

Attitudes Toward Tax Evasion : A Demographic Study of the Netherlands

McGee, Robert W.; Ross, Adriana - 2014

one, it uses data on the Netherlands taken from the World Values database. Not much work has been done on the Netherlands … tax or public finance system. Thus, the present study expands on the very limited research done on the Netherlands public … variables. A trend analysis is also done to determine whether Netherlands attitudes regarding tax evasion have changed in recent …

Persistent link: https://www.econbiz.de/10014147524

Voluntary disclosure programs for tax evaders

Schmittdiel, Heiner - 2015

In this paper, we develop a model that can explain why governments may want to choose to offer a voluntary disclosure program that allows people who withheld taxes to turn themselves in without punishment. We find that such a leniency rule not only increases government revenue when it comes as a...

Persistent link: https://www.econbiz.de/10011391540

Tax compliance and information provision : a field experiment with small firms

Doerrenberg, Philipp; Schmitz, Jan - 2015

We study tax compliance in Slovenia using data generated in a field experiment. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and...

Persistent link: https://www.econbiz.de/10010511264

Mental accounting in tax evasion decisions : an experiment on underreporting and overdeducting

Fochmann, Martin; Wolf, Nadja - 2015

Although there is already a variety of papers analyzing tax evasion decisions, only little focus is put on tax evasion of gains and losses. As taxpayers can evade taxes by either underreporting their income or by overdeducting expenses, we study whether there is a significant difference if...

Persistent link: https://www.econbiz.de/10010511381

Tax compliance and information provision : a field experiment with small firms

Doerrenberg, Philipp; Schmitz, Jan - 2015

We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and informed about the...

Persistent link: https://www.econbiz.de/10010513276

Tax evasion and measurement error : an econometric analysis of survey data linked with tax records

Paulus, Alari - 2015

We use income survey data linked with tax records at the individual level for Estonia to estimate the determinants and extent of income tax compliance in a novel way. Unlike earlier studies attributing income discrepancies between such data sources either to tax evasion or survey measurement...

Persistent link: https://www.econbiz.de/10010515865

Thinking and learning in the tax evasion game

O'Doherty, Mike - In: Fiscal studies : the journal of the Institute for … 35 (2014) 3, pp. 297-339

Persistent link: https://www.econbiz.de/10011281002

Taxpayers' behavioural responses and measures of tax compliance "gaps" : a critique and a new measure

Gemmell, Norman; Hasseldine, John - In: Fiscal studies : the journal of the Institute for … 35 (2014) 3, pp. 275-296

Persistent link: https://www.econbiz.de/10011281003

Evaluating cross-national variations in envelope wage payments in East-Central Europe

Williams, Colin C. - In: Economic and industrial democracy : EID ; an … 36 (2015) 2, pp. 283-303

Persistent link: https://www.econbiz.de/10011283043

1
2
3
4
5
6
7
8
9
10
Next
Last