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Income tax evasion: tax elasticity, welfare, and revenue
Gillman, Max - 2020
Persistent link: https://www.econbiz.de/10012542697
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Income tax evasion : tax elasticity, welfare, and revenue
Gillman, Max - In: International tax and public finance 28 (2021) 3, pp. 533-566
Persistent link: https://www.econbiz.de/10012545593
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Income tax evasion : tax elasticity, welfare, and revenue
Gillman, Max - 2020
This paper provides a general equilibrium model of income tax evasion. As functions of the share of income reported … increase in magnitude by more than with zero evasion. Keeping constant the ratio of income tax revenue to output, as shown to … be consistent with certain US evidence, a rising productivity of the goods sector induces less evasion and thereby allows …
Persistent link: https://www.econbiz.de/10012294036
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Does evasion invalidate the welfare sufficiency of the ETI?
Gillitzer, Christian; Slemrod, Joel - In: The B.E. journal of economic analysis & policy 16 (2016) 4, pp. 1-10
Persistent link: https://www.econbiz.de/10011655248
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Income Tax Evasion : Tax Elasticity, Welfare, and Revenue
Gillman, Max - 2021
This paper provides a general equilibrium model of income tax evasion. As functions of the share of income reported … increase in magnitude by more than with zero evasion. Keeping constant the ratio of income tax revenue to output, as shown to … be consistent with certain US evidence, a rising productivity of the goods sector induces less evasion and thereby allows …
Persistent link: https://www.econbiz.de/10013246224
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Income tax buyouts and income tax evasion
Goerke, Laszlo - 2014
tax evasion and show that a buyout can increase expected tax revenues. This will be the case if (1) the audit probability … is constant and the penalty for evasion is a function of undeclared income or (2) the penalty depends on the amount of …
Persistent link: https://www.econbiz.de/10010237195
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Income tax buyouts and income tax evasion
Goerke, Laszlo - 2014
tax evasion and show that a buyout can increase expected tax revenues. This will be the case if (1) the audit probability … is constant and the penalty for evasion is a function of undeclared income or (2) the penalty depends on the amount of …
Persistent link: https://www.econbiz.de/10010227689
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Income tax buyouts and income tax evasion
Goerke, Laszlo - In: International tax and public finance 22 (2015) 1, pp. 120-143
Persistent link: https://www.econbiz.de/10011303726
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Welfare Improving Tax Evasion
Canta, Chiara - 2020
We study optimal income taxation in a framework where one's willingness to report his income truthfully is positively correlated with his type. We show that allowing low-productivity types to cheat leads to Pareto-superior outcomes as compared to deterring them, even if audits can be performed...
Persistent link: https://www.econbiz.de/10012828005
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Taxation by state and organized crime : Harmony or conflict?
Alexeev, Michael V. (contributor);  … - In: Public finance and management : PFM : an official … 3 (2003) 4, pp. 398-418
Persistent link: https://www.econbiz.de/10002147556