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The classic deterrence theory model of income tax evasion first articulated in 1972 has met significant criticism because it does not comport with the observed rate of tax compliance. This article argues that the classic expected utility model and its various progeny, including nonexpected...
Persistent link: https://www.econbiz.de/10012938188
For some entities, the utility-maximizing evasion rate depends substantially on tax audit features, such as audit probabilities and penalty rates. Bergolo et al. (2017) document large misperceptions about these features. In this paper, we expand the analysis of survey data to explore potential...
Persistent link: https://www.econbiz.de/10012929306
A common phenomenon in tax administration in developing countries is that tax is collected not according to the rules of law but according to informal agreements between taxpayers and tax collectors. This article offers a novel explanation of this phenomenon in the Chinese context in terms of...
Persistent link: https://www.econbiz.de/10013031530
We explore the role of tax administrations in the fight against inequality through data analysis of a survey consisting of 71 questions that we have designed and sent to the tax administrations of all EU Member States. The survey focuses mainly on the capacity concerning the enforcement of tax...
Persistent link: https://www.econbiz.de/10012896844
We examine the optimal auditing problem of a tax authority when taxpayers can choose both to evade and avoid. For a convex penalty function the incentive-compatibility constraints may bind for the richest taxpayer and at a positive level of both evasion and avoidance. The audit function is...
Persistent link: https://www.econbiz.de/10011673198
Wane develops a general model for addressing the question of how to compensate tax inspectors in an economy where corruption is pervasive - a model that considers the existence of strategic transmission of information. Most of the literature on corruption assumes that the taxpayer and the tax...
Persistent link: https://www.econbiz.de/10012748865
This article provides insights into the use of artificial intelligence (AI) by tax administrations as a means of transforming tax procedures by improving tax efficiency and transparency, coming up with ideas and plans to implement new data-driven tax administrations, automating repetitive tax...
Persistent link: https://www.econbiz.de/10014263728
Some academics and politicians have proposed that taxpayers should be reimbursed for costs of randomly imposed tax audits, because, they argue, randomly imposing audit costs is unfair. But none of those proposing audit compensation has explained why randomly imposed audit costs are unfair, or...
Persistent link: https://www.econbiz.de/10014224110
Persistent link: https://www.econbiz.de/10001593947
In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, which identified three basic philosophical positions on the issue....
Persistent link: https://www.econbiz.de/10014053534