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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

Are less developed countries more exposed to multinational tax avoidance? : method and evidence from micro-data

Johannesen, Niels; Tørsløv, Thomas; Wier, Ludvig - 2016

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

Population dynamics of tax avoidance with crowding effects

Lorenz, Johannes - 2017

a consequence of the government tightening the tax law. The more taxpayers evade, the higher the risk of detection …

Persistent link: https://www.econbiz.de/10011757940

Inheritance tax planning at the end of life

Erixson, Oscar; Escobar, Sebastian - 2018

There is a ongoing debate about whether inheritance and estate taxes are effective in raising revenues and in contributing to a more equal society. The different views on transfer taxes are largely dependent on beliefs about whether people plan their wealth to avoid these taxes. In this paper,...

Persistent link: https://www.econbiz.de/10011807178