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Tax fraud is a serious problem for fiscal authorities worldwide, not only in countries regarded as "hightax" like Germany. Besides longterm tax reforms, tax amnesties are used to bring back taxable amounts into the legal sector. The German tax amnesty of 2004/2005 was one of the last examples in...
Persistent link: https://www.econbiz.de/10003770371
A widely held belief is that as economies become more “advanced,” there is a natural and inevitable shift of economic activity from the informal to the formal sphere (herein referred to as the “formalization of work” thesis). Hence, the existence of supposedly “traditional” informal...
Persistent link: https://www.econbiz.de/10013009571
The OECD’s Pillar One Blueprint, released on 12 October 2020, proposes to redistribute the taxable income of multinational enterprises (MNEs) away from jurisdictions that are home and host to MNEs to the markets where MNE products are sold. This article examines the OECD’s Economic Impact...
Persistent link: https://www.econbiz.de/10013248927
st Plenary meeting of the Western Balkan Network Tackling Undeclared Work as well as from other European enforcement …
Persistent link: https://www.econbiz.de/10014094555
formal. Two policy experiments in which we tighten enforcement of the labor law via hiring more labor inspectors increase the …
Persistent link: https://www.econbiz.de/10014234269
quantities of drugs during periods of enforcement shocks caused by enforcement activities targeting the gang's drug supply chain …. This counter-intuitive finding can be explained by the pushers' profit targeting behavior. Given that enforcement shocks …
Persistent link: https://www.econbiz.de/10011972511
regime in unanticipated ways to circumvent enforcement. We present a research strategy that uncovers such reactions, and … enforcement. Data collected from fishermen, vendors, and consumers allow us to document the upstream, downstream, spillover, and … equilibrium effects of enforcement on the entire supply chain. The consumer information campaign generates two-thirds of the gains …
Persistent link: https://www.econbiz.de/10011894314
Persistent link: https://www.econbiz.de/10015065334
, behavioral nudges sent to parents' cell phones through text messages had shown promise in preventing student dropouts in … developing countries before the pandemic. Having said that, such nudges typically work by leading parents to show up in school to …, Brazil, randomizing 2/3 of them to receive behavioral nudges through text messages, between June and December 2020. The …
Persistent link: https://www.econbiz.de/10012513585
, behavioral nudges sent to parents' cell phones through text messages had shown promise in preventing student dropouts in … developing countries before the pandemic. Having said that, such nudges typically work by leading parents to show up in school to …, Brazil, randomizing 2/3 of them to receive behavioral nudges through text messages, between June and December 2020. The …
Persistent link: https://www.econbiz.de/10012510642