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Behavioral responses to inheritance and gift taxation : evidence from Germany

Glogowsky, Ulrich - 2020

The desirability of inheritance and gift taxes depends on individuals’ tax responsiveness. This paper demonstrates how strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines administrative data with cross-bracket tax variation: a...

Persistent link: https://www.econbiz.de/10012299807

Will destination-based taxes be fully exploited when available? : an application to the U.S. commodity tax system

Agrawal, David R.; Mardan, Mohammed - 2018

We develop a tax competition model that allows for the setting of both an origin-based and a destination-based commodity tax rate in the presence of avoidance and evasion. In the presence of evasion, jurisdictions will give cross-border shoppers tax preferential treatment, thus not fully...

Persistent link: https://www.econbiz.de/10011933901

Organised VAT fraud: features, magnitude, policy perspectives

Borselli, Fabrizio - Banca d'Italia - 2011

The European Unionï¿½s VAT system has become vulnerable to organised fraud schemes. In recent years, these schemes … trade in goods among EU countries. Within the EU-27, organised VAT fraud is estimated to amount to between ï¿½20 billion and … effectiveness of anti-VAT-fraud strategy cannot be separated from a broad view of the problem and of the functioning of the VAT …

Persistent link: https://www.econbiz.de/10009364557

Will Destination-Based Taxes be Fully Exploited when Available? An Application to the U.S. Commodity Tax System

Agrawal, David R.; Mardan, Mohammed - 2018

Persistent link: https://www.econbiz.de/10011957181

Behavioral Responses to Inheritance and Gift Taxation: Evidence from Germany

Glogowsky, Ulrich - 2020

The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines administrative data with cross-bracket tax variation: a...

Persistent link: https://www.econbiz.de/10012314915

Income tax buyouts and income tax evasion

Goerke, Laszlo - 2014

A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in exchange for a lump-sum payment. While previous contributions have focussed on labour supply, we consider the interaction with tax evasion and show that a buyout can increase expected...

Persistent link: https://www.econbiz.de/10010237195

Circumstantial risk : impact of future tax evasion and labor supply opportunities on risk exposure

Doerrenberg, Philipp; Duncan, Denvil; Zeppenfeld, … - 2014

This paper examines whether risk-taking in a lottery depends on the opportunity to respond to the lottery outcome through additional labor effort and/or tax evasion. Previous empirical attempts to answer this question face identification issues due to self-selection into jobs that facilitate tax...

Persistent link: https://www.econbiz.de/10010238206

Strictness of tax compliance norms : a factorial survey on the acceptance of inheritance tax evasion in Germany

Abraham, Martin; Lorek, Kerstin; Richter, Friedemann; … - 2014

Using the example of the inheritance tax, this paper examines whether and how the strictness of tax compliance norms depends on the interrelation between tax objectives, tax design, and taxed behavior. Building on the literature on tax evasion, optimal inheritance taxation, family economics, and...

Persistent link: https://www.econbiz.de/10010371371

Tax incidence in the presence of tax evasion

Doerrenberg, Philipp; Duncan, Denvil - 2014

This paper studies the effect of tax evasion on the economic incidence of sales taxes. We design a laboratory experiment in which buyers and sellers trade a fictitious good in double auction markets. A per-unit tax is imposed on sellers, and sellers in the treatment group are provided the...

Persistent link: https://www.econbiz.de/10010350418

Taxing wealth and only wealth in an advanced economy with an oversized informal economy and vast tax evasion : the case of Greece

Papanikos, Grēgorēs Th. - In: Vierteljahrshefte zur Wirtschaftsforschung 84 (2015) 3, pp. 85-106

Greece has the largest underground economy in the eurozone and one of the largest in Europe and the OECD countries. On the other hand, Greece is notoriously known for its sizable and widespread tax evasion primarily because of the large number of self employed and its wide geographical...

Persistent link: https://www.econbiz.de/10011498243

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