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Corporate and personal income tax declarations
Goerke, Laszlo (contributor) - 2006
income tax evasion choices cannot be separated. -- firms ; individuals ; tax evasion ; uncertainty …Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices …
Persistent link: https://www.econbiz.de/10003355568
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Corporate and Personal Income Tax Declarations
Goerke, Laszlo - 2021
Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices …
Persistent link: https://www.econbiz.de/10013317501
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On the Relative Size of Direct and Indirect Tax Evasion
Soldatos, Gerasimos - 2015
evasion, there cannot be optimal direct-indirect tax mix, because tax evasion is accompanied by uncertainty and hence …
Persistent link: https://www.econbiz.de/10013030732
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Who participates in tax avoidance?
Alstadsæter, Annette; Jacob, Martin - 2013
This paper analyzes the sources of heterogeneity in legal tax avoidance strategies across individuals. Three conditions … facilitate income shifting across tax bases to reduce the individualś overall tax burden. We find that both tax incentives and …
Persistent link: https://www.econbiz.de/10009736758
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The taxation of closely held firms : the achilles heel of the dual income tax system reconsidered
Stenkula, Mikael; Wykman, Niklas - 2022
This study presents an improvement of the King-Fullerton framework for calculating the marginal effective tax rate (METR) for active owners of closely held corporations in a dual income tax system with income splitting rules. The original King and Fullerton model was not modeled to incorporate...
Persistent link: https://www.econbiz.de/10013277457
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Heterogeneity and persistence in tax responsiveness : evidence from owner-managed companies
Massenz, Gabriella - 2024
We study responsiveness of owner-managed companies to a corporate income tax kink using Dutch tax records linking firms … for firms using specific investment deductions. These are generous, allow for large depreciation and include assets that … can reflect owner-managers' consumption. The CETI rises with deductions' use and is higher for large firms in industries …
Persistent link: https://www.econbiz.de/10015076061
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Productivity, taxation and evasion : a quantitative exploration of the determinants of the informal economy
Di Nola, Alessandro; Kocharkov, Georgi; Vasilev, Aleksandar - 2016 - Very preliminary
This paper evaluates the relative importance of labor productivity vs. income taxes and social security contributions for tax compliance in an economy with a large degree of informality. To this end, we build a bargaining model in which matched employer-employee pairs of heterogeneous productive...
Persistent link: https://www.econbiz.de/10011514510
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Valuation as a Challenge for Tax Administration
Lederman, Leandra - 2021
Valuation issues have long posed challenges for the U.S. federal tax system. This is not just because of questions about what technique will most accurately value particular types of property. A key problem for tax administration is that taxpayers have an incentive to claim erroneous,...
Persistent link: https://www.econbiz.de/10013251380
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Study to quantify and analyse the VAT Gap in the EU Member States : 2015 Report
Barbone, Luca; Bonch-Osmolovskiy, Mikhail; Poniatowski, … - 2015
This report provides estimates of the VAT Gap for 26 EU Member States for 2013, as well as revised estimates for the period 2009-2012. It is a follow-up to the report “Study to quantify and analyse the VAT Gap in the EU-27 Member Statess, published in September 2013 (hereafter: 2013 Report),...
Persistent link: https://www.econbiz.de/10011455906
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2012 update report to the study to quantify and analyse the VAT gap in the EU-27 member states
Barbone, Luca; Bonch-Osmolovskiy, Mikhail; Poniatowski, … - 2014
This report provides estimates of the VAT Gap for 26 EU Member States for 2012, as well as revised estimates for the period 2009-2011. It is a follow-up to the report "Study to quantify and analyse the VAT Gap in the EU-27 Member States", published in September 2013. This update incorporates the...
Persistent link: https://www.econbiz.de/10010422931