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Combating overreporting of deductions in tax returns: prefilling and restricting the deductibility of expenditures

Fochmann, Martin; Hechtner, Frank; Kölle, Tobias; … - In: Journal of Business Economics 91 (2021) 7, pp. 935-964

We experimentally analyze three anti-tax-evasion mechanisms: (1) prefilling of deductions in tax returns, (2) restricting tax evasion opportunities by either disallowing or (3) limiting the deductibility of expenditures. We find that prefilling compared to blank forms reduces tax evasion....

Persistent link: https://www.econbiz.de/10014501446

Corruption, Harassment and Evasion in Tax Collection

Kumar, Nitin - In: Indian Economic Review 43 (2008) July, pp. 125-139

collusion between the inspector and the taxpayer. In a corrupt regime the cost of corruption has a regressive bias. Also, it is …

Persistent link: https://www.econbiz.de/10005078593

Tax Evasion Dynamics in Romania Reflected by Fiscal Inspection Activities

ENE, CORINA-MARIA - In: Romanian Journal of Economics 30 (2010) 1(39), pp. 146-158

evasion. The author has also tried to find a causality relation between the option for tax evasion and corruption. The author … entire tax evasion, an important part being impossible to determine because of corruption. …

Persistent link: https://www.econbiz.de/10008543071

Chapter 10 Taxation

Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007

This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...

Persistent link: https://www.econbiz.de/10014023506

Taxation and corruption : theory and firm-level evidence from Uganda

Gauthier, Bernard P.; Goyette, Jonathan - In: Applied economics 46 (2014) 22/24, pp. 2755-2765

Persistent link: https://www.econbiz.de/10010417155

Firm-level determinants of business tax evasion in emerging economies : the case of Argentina

Pedroni, Florencia Verónica; Briozzo, Anahí; Pesce, … - In: Revista de métodos cuantitativos para la economía y … 34 (2022), pp. 83-117

determinants such as: corruption, regulation and bureaucracy, quality of public and government services, detection probability …

Persistent link: https://www.econbiz.de/10013485826

Corruption, tax evasion, and economic development in economies with decentralised tax administrative system

Ellahi, Anum - In: The Pakistan development review : PDR 59 (2020) 3, pp. 419-438

Persistent link: https://www.econbiz.de/10013093173

Beyond Punishment: a tax compliance experiment with taxpayers in Costa Rica

Torgler, Benno - In: Revista de Analisis Economico – Economic Analysis Review 18 (2003) 1, pp. 27-56

Tax compliance experiments have been conducted with students and have focused on the effects of deterrence on tax compliance. However, important insights can be gained looking at alternative instruments. A main purpose of this paper is to conduct an experiment in Costa Rica not with students...

Persistent link: https://www.econbiz.de/10005698247

Does corruption contribute to the rise of the shadow economy? : empirical evidence from Uganda

Esaku, Stephen - In: Cogent economics & finance 9 (2021) 1, pp. 1-22

This paper investigates whether corruption has contributed to the rise of the shadow economy in Uganda. Using … between corruption and the size of the shadow economy in both the long- and short-run. Additionally, the causality results … reveal a bidirectional causal relationship between the shadow economy and corruption, and vice versa. These findings suggest …

Persistent link: https://www.econbiz.de/10013183994

Tackling the illegal practice of under-reporting employees' wages : lessons from the Republic of Macedonia

Williams, Colin C.; Bezeredi, Slavko - In: UTMS journal of economics / University of Tourism and … 8 (2017) 3, pp. 243-258

Recently, there has been growing recognition that some formal employees receive from their formal employers two wages, namely an official declared wage plus an additional undeclared (envelope) wage, which reduces the tax and social contributions paid to the authorities. The aim of this paper is...

Persistent link: https://www.econbiz.de/10011781328