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In an environment with extensive corruption where much of the population evades paying their full taxes due, we tackle …
Persistent link: https://www.econbiz.de/10013469619
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
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
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 inspector jointly decide on the income to report, which also … part of a larger effort in the group to understand how the existence of corruption affects the remuneration schemes tax …
Persistent link: https://www.econbiz.de/10012748865
Can governments successfully combat bureaucratic corruption by "hiring integrity" from the private sector? This paper … examines the impact of hiring private firms to collect information for government anti-corruption efforts. In the past two … data that governments can use to fight corruption in customs agencies. I find that countries implementing such inspection …
Persistent link: https://www.econbiz.de/10014067515
corruption and tax compliance. We explore this through a formal leniency program. In our experiment, we nest collusive corruption …
Persistent link: https://www.econbiz.de/10011861538
corruption and tax compliance. We explore this through a formal leniency program. In our experiment, we nest collusive corruption …
Persistent link: https://www.econbiz.de/10011894106
corruption and tax compliance. We explore this through a formal leniency program. In our experiment, we nest collusive corruption …
Persistent link: https://www.econbiz.de/10014112198
corruption and tax compliance. We do this through a leniency program. In our experiment we nest collusive corruption within a tax …
Persistent link: https://www.econbiz.de/10011729754
With (automatic) exchange of tax information among countries now common, tax evaders have had to find new ways to hide their offshore holdings. One such way are citizenship-by-investment programs, which offer foreigners a new passport for a local investment or a fixed fee. We show analytically...
Persistent link: https://www.econbiz.de/10012486359