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Identifying tax compliance from changes in enforcement : theory and empirics
Bibler, Andrew; Grigolon, Laura; Teltser, Keith F.; … - 2024
-identify tax compliance along with supply and demand elasticities; identification requires data on prices and quantities before and … after changes in tax enforcement and a demand or supply shifter. We illustrate our approach using data on Airbnb collection … that taxes are paid on roughly zero to 3.5 percent of Airbnb transactions prior to enforcement. …
Persistent link: https://www.econbiz.de/10014467360
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Social Network and Tax Evasion : Theoretical Model and Empirical Evidence in Bangladesh
Mannan, Dr Kazi Abdul; Farhana, Dr Khandaker Mursheda; … - 2021
responses to taxation. The involvement and nexus of the three actors in tax policy formulation, implementation and compliance …
Persistent link: https://www.econbiz.de/10013223732
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Tax Incidence in the Presence of Tax Evasion
Dörrenberg, Philipp - 2014
This paper studies the effect of tax evasion on the economic incidence of sales taxes. We design a laboratory experiment in which buyers and sellers trade a fictitious good in double auction markets. A per-unit tax is imposed on sellers, and sellers in the treatment group are provided the...
Persistent link: https://www.econbiz.de/10013054598
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Tax Evasion in a Unionized Economy
Goerke, Laszlo - 2021
In a unionized labor market, a substitution of a payroll for an income tax will not alter employment if tax obligations are fulfilled. However, if workers or firms can evade taxes, this irrelevance result might no longer apply. This will especially be the case if the fine for tax evasion depends...
Persistent link: https://www.econbiz.de/10013320754
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On the Relative Size of Direct and Indirect Tax Evasion
Soldatos, Gerasimos - 2015
Modifying the standard analytical apparatuses for direct and indirect tax evasion to incorporate forward indirect tax shift in a monopolistically competitive environment, this paper maintains that indirect tax evasion would exceed for sure direct tax evasion only under consumer risk neutrality...
Persistent link: https://www.econbiz.de/10013030732
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Tax evasion in a unionised economy
Goerke, Laszlo - 2001
In a unionised labour market, a substitution of a payroll for an income tax will not alter employment if tax obligations are fulfilled. However, if workers or firms can evade taxes this irrelevance result might no longer apply. This will especially be the case if the fine for tax evasion depends...
Persistent link: https://www.econbiz.de/10011404003
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The incidence of VAT evasion
Asatryan, Zareh; Gomtsyan, David - 2020
passthrough rate by the supply-chain effects and second-order compliance responses of firms to VAT enforcement. Our distributional …
Persistent link: https://www.econbiz.de/10012230854
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The incidence of VAT evasion
Asatryan, Zareh; Gomtsyan, David - 2020
passthrough rate by the supply-chain effects and second-order compliance responses of firms to VAT enforcement. Our distributional …
Persistent link: https://www.econbiz.de/10012308508
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Taxation and the Peer-to-Peer Economy
Aslam, Aqib - 2017
The growth of the peer-to-peer (P2P) economy over the last decade has captivated both stock markets and policymakers alike. While the means for transacting might be different to existing firm structures-with the emergence of digital platforms that connect individual buyers and sellers...
Persistent link: https://www.econbiz.de/10012948518
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The New 'Human Equity' Transactions
Oei, Shu-Yi - 2014
In the past year, a number of new financial transactions (such as the Fantex, Upstart and Pave transactions) have emerged that allow individuals to raise funds by offering a percentage interest in their future earnings. Unlike traditional lending arrangements, these structures essentially enable...
Persistent link: https://www.econbiz.de/10013062223