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Corruption, tax evasion and the Laffer curve
Sanyal, Amal; Gang, Ira N.; Goswami, Omkar - 1998 - Revised May 1998
corruption in the administration, these outcomes become more likely. …
Persistent link: https://www.econbiz.de/10011577277
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Corruption, tax evasion and the Laffer curve
Sanyal, Amal; Gang, Ira N.; Goswami, Omkar - In: Public choice 105 (2000) 1/2, pp. 61-78
Persistent link: https://www.econbiz.de/10001527261
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Business culture and tax evasion : why corruption and the unofficial economy can persist
Çule, Monika; Fulton, Murray Evan - In: Journal of economic behavior & organization : JEBO 72 (2009) 3, pp. 811-822
Persistent link: https://www.econbiz.de/10003932862
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Corruption, tax revenue and growth : a non linear relationship?
Coppier, Raffaella - In: Rivista di politica economica 96 (2006) 5/6, pp. 243-277
Persistent link: https://www.econbiz.de/10003512802
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Is consumption-Laffer curve hump-shaped? : the role of VAT evasion
Vasilev, Aleksandar - 2016
This paper shows a standard RBC model, when augmented with a VAT evasion channel, where evasion depends on the consumption tax rate, can produce a hump-shaped consumption Laffer curve. Furthermore, when the evasion channel is turned off, the hump in the Laffer curve disappears, resulting in a...
Persistent link: https://www.econbiz.de/10011548769
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Two sources of bias in estimating the peak of the Laffer curve
Usher, Dan - 2013
Important as it is for public policy, there is still no consensus about the size of the revenue-maximizing tax rate at the top of the Laffer curve. The purpose of this essay is not to supply a correct rate, but to identify difficulties in doing so. 1) Estimates of the revenue-maximizing tax rate...
Persistent link: https://www.econbiz.de/10010213152
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Can the Laffer curve become a policy tool for reducing tax evasion? : stratification of property tax collection by land use
Arbel, Yuval; Fialkoff, Chaim; Kerner, Amichai - In: Journal of urban management 8 (2019) 1, pp. 57-74
We construct Laffer curves to evaluate the efficiency of local property tax collection based on a micro-level panel dataset referring to 2013–2016 and obtained from the Jerusalem municipality. Unlike previous literature, we apply a tractable ad hoc methodology, which, compared with the...
Persistent link: https://www.econbiz.de/10012028544
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Public policy for reducing tax evasion : implications of the Yule-Simpson paradox
Arbel, Yuval; Fialkoff, Chaim; Kerner, Amichai - In: Applied economics letters 26 (2019) 13, pp. 1092-1099
Persistent link: https://www.econbiz.de/10012204552
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Can money laundering decrease?
Unger, Brigitte - In: Public finance review : PFR 41 (2013) 5, pp. 658-676
Persistent link: https://www.econbiz.de/10010235529
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Corruption in customs
Chalendard, Cyril; Fernandes, Ana Margarida; Raballand, … - 2021
This paper presents a new methodology to detect corruption in customs and applies it to Madagascar’s main port … the approach, but also triggered a novel manifestation of manipulation that rejuvenated systemic corruption. Tax revenue … losses associated with the corruption scheme are approximately 3 percent of total taxes collected and highly concentrated …
Persistent link: https://www.econbiz.de/10012797667