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ECONIS (ZBW)
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1
Tax Compliance
Franzoni, Luigi A.
-
2008
Over the last 40 years, much attention has been paid to tax compliance, both theoretically and empirically. In treating this very broad field of research, the present survey focuses on enforcement policy
Persistent link: https://www.econbiz.de/10012770299
Saved in:
2
Enforcement as Substance in Tax Compliance
Lederman, Leandra
;
Sichelman, Ted M.
-
2013
It is well known that the government’s complete failure to enforce a law can nullify that law. But what are the effects of partial enforcement? This Article shows that imperfect enforcement can alter the de facto content of the written law in predictable and beneficial ways. Specifically, in...
Persistent link: https://www.econbiz.de/10014158272
Saved in:
3
Information Matters in Tax Enforcement
Lederman, Leandra
;
Dugan, Joseph
-
2020
Most legal and economics scholars recognize both that the government needs information about taxpayers’ transactions in order to determine whether their reporting is honest, and that third-party reporting helps the government obtain that information. Given governments’ reliance on tax funds,...
Persistent link: https://www.econbiz.de/10014108485
Saved in:
4
Voluntary disclosure of evaded taxes : increasing revenues, or increasing incentives to evade?
Langenmayr, Dominika
-
2015
Many countries apply lower fines to tax evading individuals when they voluntarily disclose the tax evasion they committed. I model such voluntary disclosure mechanisms theoretically and show that while such mechanisms increase the incentive to evade taxes, they nevertheless increase tax revenues...
Persistent link: https://www.econbiz.de/10010518796
Saved in:
5
Social representations on tax avoidance, tax evasion, and tax flight : do legal differences matter?
Kirchler, Erich
;
Maciejovsky, Boris
;
Schneider, Friedrich
-
2001
Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that individuals perceive them as different and as...
Persistent link: https://www.econbiz.de/10009750244
Saved in:
6
Voluntary disclosure of evaded taxes : increasing revenues, or increasing incentives to evade?
Langenmayr, Dominika
-
2014
Many countries apply lower fines to tax evading individuals when they voluntarily disclose the tax evasion they committed. I model such voluntary disclosure mechanisms theoretically and show that while such mechanisms increase the incentive to evade taxes, they nevertheless increase tax revenues...
Persistent link: https://www.econbiz.de/10010398970
Saved in:
7
Compliance with endogenous audit probabilities
Konrad, Kai A.
;
Lohse, Tim
;
Qari, Salmai
-
2015
This paper studies the effect of endogenous audit probabilities on reporting behavior in a face-to-face compliance situation such as at customs. In an experimental setting in which underreporting has a higher expected payoff than truthful reporting we find an increase in compliance of about 80%...
Persistent link: https://www.econbiz.de/10011292818
Saved in:
8
Tax Evasion on a Social Network
Gamannossi degl’Innocenti, Duccio
-
2018
We relate tax evasion behavior to a substantial literature on self and social comparison in judgements. Taxpayers engage in tax evasion as a means to boost their expected consumption relative to others in their "local" social network, and relative to past consumption. The unique Nash equilibrium...
Persistent link: https://www.econbiz.de/10012918223
Saved in:
9
Tax morale and fairness in conflict : an experiment
Engel, Christoph
;
Mittone, Luigi
;
Morreale, Azzurra
-
2019
Arguably, for many citizens the perceived expected disutility from sanctions is smaller than the monetary gain from tax evasion. Nevertheless most people pay their taxes most of the time. In a lab experiment, we show that the willingness to pay taxes even absent enforcement is indeed pronounced....
Persistent link: https://www.econbiz.de/10011977884
Saved in:
10
Tax Evasion on a Social Network
Gamannossi degl’Innocenti, Duccio
-
2018
We relate tax evasion behavior to a substantial literature on self and social comparison in judgements. Tax payers engage in tax evasion as a means to boost their expected consumption relative to others in their “local” social network, and relative to past consumption. The unique Nash...
Persistent link: https://www.econbiz.de/10012915084
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