Narrow search
Showing 1 - 10 of 1,548
Cover Image
Evaluation of the underground economy in Quebec: A microeconomic approach
Fortin, Bernard; Lacroix, Guy; Pinard, Dominique - 2010
data from Statistics Canada's Survey of Household Spending. According to our results, Quebec's underground economy amounted …
Persistent link: https://www.econbiz.de/10010278413
Cover Image
Cash on trial
Beer, Christian; Gnan, Ernest; Birchler, Urs W.; … - Conference "Cash on Trial" <2015, Zürich>; SUERF - The …; … - 2016
Over millennia, mankind has used hard cash in various forms ranging from shells to gold coins and paper. More recently, cash has become unpopular in political circles, as it effectively restricts states’ power to tax (explicitly or via negative interest rates) or to survey and potentially...
Persistent link: https://www.econbiz.de/10011548098
Cover Image
Evaluation of the Underground Economy in Quebec: A Microeconomic Approach
Fortin, Bernard; Lacroix, Guy; Pinard, Dominique - Institute for the Study of Labor (IZA) - 2010
data from Statistics Canada's Survey of Household Spending. According to our results, Quebec's underground economy amounted …
Persistent link: https://www.econbiz.de/10008777154
Cover Image
Minimum Wage and Tax Evasion: Theory and Evidence
Tonin, Mirco - Institut zur Zukunft der Arbeit <Bonn> - 2011
bysome agents, thus reducing their disposable income. The comparison of food consumptionand of the consumption-income gap …
Persistent link: https://www.econbiz.de/10009360528
Cover Image
Estimating tax noncompliance among the self-employed : evidence from pleasure boat registers
Engström, Per; Hagen, Johannes; Johansson, Edvard - 2021
functional form assumptions in previous PW applications. The estimated sizes of income underreporting in absolute monetary … amounts are almost constant over reported income levels, whereas previous studies have assumed that the underreporting is … proportional to income. …
Persistent link: https://www.econbiz.de/10012582761
Cover Image
Eradicating tax evasion in Indonesia through financial sector development
Safuan, Sugiharso; Habibullah, Muzafar Shah; Sugandi, Eric - In: Cogent economics & finance 10 (2022) 1, pp. 1-28
Many developing countries, like Indonesia, struggle with tax evasion. It reduces government revenues, impeding government activities and a country’s economic development. In this study, we look at the topic of tax evasion in Indonesia from 1980 to 2019. Using the "modified-cash-deposit-ratio"...
Persistent link: https://www.econbiz.de/10013389465
Cover Image
Income tax noncompliance in Germany, 2001-2014
Fauser, Hannes; Godar, Sarah - 2021
This paper estimates income tax underreporting for the case of Germany, by income category and along the income … income from self-employment and from rent and lease in the survey is higher than in the tax data, increasing in upper … quintiles. Income underreporting to the tax authorities may be one of several possible explanations for these descriptive …
Persistent link: https://www.econbiz.de/10012694505
Cover Image
Income tax noncompliance in Germany, 2001-2014
Fauser, Hannes; Godar, Sarah - 2021
This paper estimates income tax underreporting for the case of Germany, by income category and along the income … income from self-employment and from rent and lease in the survey is higher than in the tax data, increasing in upper … quintiles. Income underreporting to the tax authorities may be one of several possible explanations for these descriptive …
Persistent link: https://www.econbiz.de/10012697780
Cover Image
Tax morale and compliance behavior : first evidence on a causal link
Halla, Martin - 2010
Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and actual compliance behavior is not established...
Persistent link: https://www.econbiz.de/10011344873
Cover Image
Productivity and tax evasion
Dabla-Norris, Era; Grâdšṭayn, Marq; Miryugin, Fedor; … - 2019
predictions at the firm level using the self-reported share of declared income as proxy for tax evasion for a large sample of …
Persistent link: https://www.econbiz.de/10012157878