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Tax basis determinations, pass-through entities, and taxpayer noncompliance
Alm, James; Soled, Jay A. - 2014
Persistent link: https://www.econbiz.de/10011407046
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The role of organizational design in the revenue strategies of developing countries : benchmarking with VAT performance
McCarten, William J. - In: The challenges of tax reform in a global economy, (pp. 413-439). 2006
Persistent link: https://www.econbiz.de/10003290315
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Tax evasion and the risk averse tax collector
Tzur, Joseph - In: Public finance 50 (1995) 1, pp. 153-165
Persistent link: https://www.econbiz.de/10001196924
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Tax Information Exchange and the Proof on Tax Matters
Rodríguez-Bereijo León, María - 2012
This article analyses the principal updates in tax cooperation and international tax exchange of information, which constitute enforcement mechanisms to EU tax cooperation. The article also analyses the new EU Directive 2011/16/UE of tax cooperation, which is meant to open a new era in EU tax...
Persistent link: https://www.econbiz.de/10013100610
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Tax Enforcement May Decrease Government Revenue
Besfamille, Martin - 2009
We analyze the relation between tax enforcement, aggregate output and government revenue when imperfectly competitive firms evade a specific output tax. We show that aggregate output decreases with tax enforcement. Government revenue increases with enforcement when the tax is low. When the tax...
Persistent link: https://www.econbiz.de/10013155354
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A modernize tax administration model for revenue generation
Abdurrahman Adamu Pantamee; Muzainah Mansor - In: International journal of economics and financial issues … 6 (2016) 7, pp. 192-196
Persistent link: https://www.econbiz.de/10011783330
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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
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Inequality, good governance and endemic corruption
Epstein, Gil S.; Gang, Ira N. - 2017
Can a society suffering contests between rich and poor achieve good governance in the face of endemic corruption? We … payments, limiting the state's economic development capability. In the face of extensive corruption, it is challenging for the … that minimizes corruption and is sensitive to the present and future needs of society. To do this it must understand what …
Persistent link: https://www.econbiz.de/10012124550
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Inequality, good governance and endemic corruption
Epstein, Gil S.; Gang, Ira N. - 2017 - This Version: November 5, 2017
Can a society suffering contests between rich and poor achieve good governance in the face of endemic corruption? We … payments, limiting the state's economic development capability. In the face of extensive corruption, it is challenging for the … that minimizes corruption and is sensitive to the present and future needs of society. To do this it must understand what …
Persistent link: https://www.econbiz.de/10011771537
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Inequality, good governance and endemic corruption
Epstein, Gil S.; Gang, Ira N. - 2017
Can a society suffering contests between rich and poor achieve good governance in the face of endemic corruption? We … payments, limiting the state's economic development capability. In the face of extensive corruption, it is challenging for the … that minimizes corruption and is sensitive to the present and future needs of society. To do this it must understand what …
Persistent link: https://www.econbiz.de/10011762214