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Die Primärinzidenz von Bankgeheimnis und Verrechnungssteuer in den Kantonen der Schweiz
Gärtner, Manfred - School of Economics and Political Science, Universität … - 2006
Swiss banking secrecy laws not only tempt foreign investors to remain silent about at least part of their capital incomes and, thus, not pay taxes as obliged by law. Therefore, Switzerland introduced a withholding tax on capital income in 1934, primarily in order to coerce domestic residents to...
Persistent link: https://www.econbiz.de/10005200679
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Incidencia económica de las políticas fiscal y laboral mexicanas
Vela, Claudia Sánchez; Gil, Jorge N. Valero - In: Estudios Económicos 28 (2013) 1, pp. 109-163
This paper analyzes the impact on the Mexican economy of burdens on firms, in particular those imposed by the Federal Labor Law and the Income Tax Law, whose burdens depend on the size of the firm. It is used a general equilibrium model; it starts from an equilibrium without distortions and...
Persistent link: https://www.econbiz.de/10010776493
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Identifying Tax Compliance from Changes in Enforcement: Theory and Empirics
Bibler, Andrew; Grigolon, Laura; Teltser, Keith F.; … - 2024
-identify tax compliance along with supply and demand elasticities; identification requires data on prices and quantities before and …
Persistent link: https://www.econbiz.de/10014534385
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Identifying tax compliance from changes in enforcement : theory and empirics
Bibler, Andrew; Grigolon, Laura; Teltser, Keith F.; … - 2024
-identify tax compliance along with supply and demand elasticities; identification requires data on prices and quantities before and …
Persistent link: https://www.econbiz.de/10014467360
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Tax Evasion Indices and Profiles
Rizzi, Dino - Dipartimento di Economia, Università Ca' Foscari Venezia - 2012
evasion and compliance, based on the three I’s of tax evasion: incidence, intensity and inequality. In the field of tax …
Persistent link: https://www.econbiz.de/10010631763
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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 …
Persistent link: https://www.econbiz.de/10010352255
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Tax Evasion in a Unionised Economy
Goerke, Laszlo - 2001
prevent optimal evasion choices. In such instances, tax evasion opportunities make the legal incidence of taxes an important … determinant of their economic incidence and employment can rise with a substitution of an income for a payroll tax. …
Persistent link: https://www.econbiz.de/10010262587
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Bearing the Burden - Implications of Tax Reporting Institutions and Image Concerns on Evasion and Incidence
Kotakorpi, Kaisa; Nurminen, Tuomas; Miettinen, Topi; … - 2022
We investigate effects of tax reporting institutions on evasion and incidence using an experimental double auction … sellers report, tax incidence deviates from the prediction of the standard model, and there is deadweight loss even if tax … revenue is low. Pricing, incidence, and reporting patterns in all treatments can be explained by a model of lying costs with …
Persistent link: https://www.econbiz.de/10013353403
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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 …
Persistent link: https://www.econbiz.de/10010350418
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Tax evasion in a unionised economy
Goerke, Laszlo - 2001
prevent optimal evasion choices. In such instances, tax evasion opportunities make the legal incidence of taxes an important … determinant of their economic incidence and employment can rise with a substitution of an income for a payroll tax. …
Persistent link: https://www.econbiz.de/10011404003