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Credit Channel and Business Cycle : The Role of Tax Evasion

Chiarini, Bruno - 2018

margin of flexibility in coping with adverse shocks. In this setting, we simulate a risk shock that propagates its effects in … accelerator. For this purpose, we assume that financially constrained agents are tax evaders, taking advantage of an additional … the credit channel via the financial accelerator mechanism. The results show that tax evasion is pro cyclical and …

Persistent link: https://www.econbiz.de/10012910934

Investment shocks, tax evasion and the consumption puzzle : a DSGE analysis with financial frictions

Chiarini, Bruno; Ferrara, Maria; Marzano, Elisabetta - 2016

explaining the consumption path after a Marginal Efficiency of Investment shock. We use an otherwise standard medium-scale New …

Persistent link: https://www.econbiz.de/10011515322

Tax evasion and financial accelerator : a corporate sector analysis for the US business cycle

Chiarini, Bruno; Ferrara, Maria; Marzano, Elisabetta - In: Economic modelling 108 (2022), pp. 1-12

Persistent link: https://www.econbiz.de/10013347972

Investment Shocks, Tax Evasion and the Consumption Puzzle : A DSGE Analysis with Financial Frictions

Chiarini, Bruno - 2016

explaining the consumption path after a Marginal Efficiency of Investment shock. We use an otherwise standard medium-scale New …

Persistent link: https://www.econbiz.de/10012984510

Optimal Dynamic Tax Evasion : A Portfolio Approach

Levaggi, Rosella - 2011

Most tax evasion models are set in a timeless environment and assume that only income flow can be evaded. This framework is not suitable for financial market where an evasion decision is taken in an intertemporal framework and an asset itself can be evaded. We assume that a representative agent...

Persistent link: https://www.econbiz.de/10013123099

Circumstantial risk : impact of future tax evasion and labor supply opportunities on risk exposure

Doerrenberg, Philipp; Duncan, Denvil; Zeppenfeld, … - 2014

This paper examines whether risk-taking in a lottery depends on the opportunity to respond to the lottery outcome …/or extra labor effort. We find strong evidence that ex-post access to labor opportunities reduces ex-ante risk willingness … while access to tax evasion has no effect on risk behavior. We discuss possible explanations for this result based on the …

Persistent link: https://www.econbiz.de/10010238206

Tax evasion by firms

Goerke, Laszlo - 2021

This contribution surveys theoretical analyses of tax evasion by firms. It uses a simple model in which the firm determines economic activity and the under-declaration of the tax base to integrate various approaches into a coherent analytical framework. Initially, the chapter characterises the...

Persistent link: https://www.econbiz.de/10012620729

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

What are the factors of tax evasion? : new findings in the EVS study

Ryšavá, Tereza; Zídková, Hana - In: Národohospodářský obzor : časopis věnovaný … 21 (2021) 4, pp. 385-409

This paper is analyzing tax morale in three selected European countries through the evaluation of the results of the European Values Study. The main aim is to identify the factors that influence taxpayers' decisions on the issue of whether they justify cheating on tax or not. The dependence and...

Persistent link: https://www.econbiz.de/10012817889

The tax-price elasticity of offshore tax avoidance : evidence from Ecuadorian transaction data

Brounstein, Jakob - 2021

This study leverages a unique data set on the universe of transactions exiting the Ecuadorian economy to estimate the tax-price elasticity of demand for tax-sheltering activities using offshore fiscal havens. I determine this elasticity quasi-experimentally by comparing the evolution in funds...

Persistent link: https://www.econbiz.de/10012797017