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Perceptions of trust, power and tax compliance motivations among large businesses and their tax auditors
Zieser, Maximilian - 2021
. However, significant associations between trust and voluntary compliance and power and enforced compliance are mainly driven … Slope Framework (SSF; Kirchler et al., 2008), among large businesses and their tax auditors. The SSF predicts that trust in … tax authorities determines voluntary tax compliance and that the perceived power of tax authorities to detect and penalize …
Persistent link: https://www.econbiz.de/10012501276
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Corporate tax compliance : is a change towards trust-based tax strategies justified?
Siglé, Maarten; Goslinga, Sjoerd; Speklé, Roland; … - In: Journal of international accounting auditing & taxation 32 (2018), pp. 3-16
Persistent link: https://www.econbiz.de/10011936507
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Behavioral insights and business taxation : evidence from two randomized controlled trials
Biddle, Nicholas; Fels, Katja M.; Sinning, Mathias - 2017
This paper presents the findings of two Randomized Controlled Trials (RCTs) that were conducted in collaboration with the Australian Taxation Office (ATO). The first trial tests the effect of changes to letters (timing, social norms, color, and provision of information about charitable...
Persistent link: https://www.econbiz.de/10011664449
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Nudging businesses to pay their taxes : does timing matter?
Gillitzer, Christian; Sinning, Mathias - 2018
This paper provides theoretical and empirical evidence on the implications of the timing of reminders by studying the effect of varying the timing of reminder letters to taxpayers on their payment behavior. The collection of unpaid tax debts constitutes a considerable challenge for tax...
Persistent link: https://www.econbiz.de/10011872832
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The $100 Million Nudge : Increasing Tax Compliance of Businesses and the Self-Employed Using a Natural Field Experiment
Holz, Justin - 2020
This paper uses a natural field experiment to examine the effectiveness of specific nudges on tax compliance amongst firms and the self-employed in the Dominican Republic. In collaboration with the Dominican Republic's tax authority, we designed messages for more than 28,000 self-employed...
Persistent link: https://www.econbiz.de/10012825203
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Asymmetric Corporate Tax Compliance : Evidence from a Tax Reform in China
Cheng, Hua; Nguyen, Duc Duy; Qi, Shusen - 2021
Using the 2008 corporate tax reform in China as a quasi-natural experiment, we find that compared to unaffected firms, firms facing tax increases report significantly lower profit margins to avoid paying more taxes, while there is no significant difference for firms facing a tax cut. Our results...
Persistent link: https://www.econbiz.de/10013232131
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Nudging businesses to pay their taxes : does timing matter?
Gillitzer, Christian; Sinning, Mathias - 2018
This paper provides theoretical and empirical evidence on the implications of the timing of reminders by studying the effect of varying the timing of reminder letters to taxpayers on their payment behavior. The collection of unpaid tax debts constitutes a considerable challenge for tax...
Persistent link: https://www.econbiz.de/10011873274
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Behavioral insights and business taxation : evidence from two randomized controlled trials
Biddle, Nicholas; Fels, Katja M.; Sinning, Mathias - 2017
This paper presents the findings of two Randomized Controlled Trials (RCTs) that were conducted in collaboration with the Australian Taxation Office (ATO). The first trial tests the effect of changes to letters (timing, social norms, color, and provision of information about charitable...
Persistent link: https://www.econbiz.de/10011657717
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Taxes, Prisons, and CFOs : The Effects of Increased Punishment on Corporate Tax Compliance in Ecuador
Aparicio, Gabriela - 2011
This paper takes advantage of a rich firm level data set from Ecuador to analyze the effects of a reform in 2007 that introduced imprisonment for tax evasion and made a firm's CFO liable for tax-crimes. Our dataset contains actual tax-return and financial-statement for the universe of...
Persistent link: https://www.econbiz.de/10013127158
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Tax Reform, the Informal Economy, and Bank Financing of Capital Formation
Feltenstein, Andrew; Shamloo, Maral - 2014
This paper develops a model that relates businesses’ entry into the underground economy to tax rates and the need to access the banking system. The model uses a dynamic approach in which both firms and banks optimize and in which the benefits to a firm of accessing the banking system are...
Persistent link: https://www.econbiz.de/10014147910