Narrow search
Showing 1 - 10 of 786
Cover Image
Tax Compliance and Firms' Strategic Interdependence
Bayer, Ralph-C; Cowell, Frank Alan - School of Economics, University of Adelaide - 2006
We focus on a relatively neglected area of the tax-compliance literature in economics, the behaviour of firms. We examine the impact of alternative audit rules on receipts from a tax on profits in the context of strategic interdependence of firms. In the market firms may compete in terms of...
Persistent link: https://www.econbiz.de/10005593777
Cover Image
Self-serving bias and tax morale
Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2014 - This version: September 2014
In a real-effort laboratory experiment to manipulate evasion opportunities, we study whether the moral evaluation of … tax evasion is subject to a self-serving bias. We find that tax morale is egoistically biased: Subjects with the … opportunity to evade taxes judge tax evasion as less unethical as opposed to those who cannot evade. The detection probability …
Persistent link: https://www.econbiz.de/10010403224
Cover Image
Self-serving bias and tax morale
Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2014
In a real-effort laboratory experiment to manipulate evasion opportunities, we study whether the moral evaluation of … tax evasion is subject to a self-serving bias. We find that tax morale is egoistically biased: Subjects with the … opportunity to evade taxes judge tax evasion as less unethical as opposed to those who cannot evade. The detection probability …
Persistent link: https://www.econbiz.de/10010397872
Cover Image
Self-serving bias and tax morale
Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - Fachbereich Wirtschaftswissenschaft, Freie Universität … - 2014
In a real-effort laboratory experiment to manipulate evasion opportunities, we study whether the moral evaluation of … tax evasion is subject to a self-serving bias. We find that tax morale is egoistically biased: Subjects with the … opportunity to evade taxes judge tax evasion as less unethical as opposed to those who cannot evade. The detection probability …
Persistent link: https://www.econbiz.de/10010956159
Cover Image
Pre-populated tax returns : individual taxpayer adoption and the effect on compliance
Schwebke, Jason M.; Brink, William D.; Hansen, Victoria J. - In: Behavioral research in accounting 36 (2024) 1, pp. 85-103
Persistent link: https://www.econbiz.de/10014519160
Cover Image
An Economic Model of Tax Compliance with Individual Morality and Group Conformity
Sour, Laura - In: Economía Mexicana NUEVA ÉPOCA XIII (2004) 1, pp. 43-61
their taxes, even in the presence of high incentives for tax evasion; iii) the level of evasion increases with the tax rate …
Persistent link: https://www.econbiz.de/10005146613
Cover Image
FATHOMING TAX HAVENS CLIMATE THROUGH A CONSEQUENTIALIST VERSUS A DEONTOLOGICAL MORAL LENS
BATRANCEA, LARISSA; CHIRILA, IOAN; NICHITA, RAMONA-ANCA - In: Annals - Economy Series 2 (2014) April, pp. 61-70
By means of an extensive methodological apparatus including analysis of chain base indexes, comparisons, syntheses and case studies, literature review of scientific articles, books or official documents released by international organizations and national agencies, viz. World Bank, OECD, Tax...
Persistent link: https://www.econbiz.de/10011150609
Cover Image
Tax compliance and information provision : a field experiment with small firms
Doerrenberg, Philipp; Schmitz, Jan - 2015
We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and informed about the...
Persistent link: https://www.econbiz.de/10010513276
Cover Image
Improving tax compliance without increasing revenue: evidence from population-wide randomized controlled trials in Papua New Guinea
Hoy, Christopher; McKenzie, Luke; Sinning, Mathias - 2020
This paper studies the impact of "nudges" on taxpayers with varying tax compliance histories in Papua New Guinea. We present the results from two population-wide randomized controlled trials in a setting that is characterized by low compliance rates and a lack of effective enforcement. We test...
Persistent link: https://www.econbiz.de/10012242367
Cover Image
Tax policy measures to combat the SARS-CoV-2 pandemic and considerations to improve tax compliance : a behavioral perspective
Alm, James; Blaufus, Kay; Fochmann, Martin; Kirchler, Erich - 2020
Governments have taken remarkable measures during the SARS-CoV-2 pandemic in their efforts to safeguard citizens' health and the economy. As a consequence, public debts have reached unprecedented levels, which will require at some point higher taxes. Ensuring that citizens pay these taxes...
Persistent link: https://www.econbiz.de/10012302114