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The Aggregate Consequences of Tax Evasion

Di Nola, Alessandro; Kocharkov, Georgi; Scholl, Almuth; … - 2018

There is a sizeable overall tax gap in the U.S., albeit tax noncompliance differs sharply across income types. While only small percentages of wages and salaries are underreported, the estimated misreporting rate of self-employment business income is substantial. This paper studies how tax...

Persistent link: https://www.econbiz.de/10011892019

The ghost of institutions past: History as an obstacle to fighting tax evasion

Kamm, Aaron; Koch, Christian; Nikiforakis, Nikos - 2017

If taxpayers believe past rates of compliance are indicative of the future, traditional measures for combating tax evasion can be compromised. We present evidence from a novel laboratory experiment with strategic complementarities showing that a history of low compliance can render a major...

Persistent link: https://www.econbiz.de/10011738114

Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?

Langenmayr, Dominika Irma - 2015

Many countries apply lower fines to tax evading individuals when they voluntarily disclose the tax evasion they committed. I model such voluntary disclosure mechanisms theoretically and show that while such mechanisms increase the incentive to evade taxes, they nevertheless increase tax revenues...

Persistent link: https://www.econbiz.de/10011301697

Distribution and Development in a Model of Misgovernance

Blackburn, Keith; Forgues-Puccio, Gonzalo F. - 2005

This paper presents an analysis of bureaucratic corruption, income inequality and economic development. The analysis is … redistributive programme of taxes and subsidies designed to benefit the poor. Corruption is reflected in bribery and tax evasion as … model predicts a positive relationship between corruption and inequality, and a negative relationship between corruption and …

Persistent link: https://www.econbiz.de/10010295968

Immigration vs. Poverty: Causal Impact on Demand for Redistribution in a Survey Experiment

Windsteiger, Lisa; Martinangeli, Andrea - 2020

In a survey experiment conducted in Germany, we investigate how preferences over both the financing and the provision of redistributive policies are affected by poverty and immigration. We find that while information about poverty has no detectable impact on the progressivity of the respondents'...

Persistent link: https://www.econbiz.de/10012287825

Consumer Sentiment During the COVID-19 Pandemic

Dräger, Lena; Bui, Dzung; Nghiem, Giang; Hayo, Bernd - 2021

This paper uses the COVID-19 pandemic as a case study to investigate the direct and indirect effect of beliefs of others on respondent's own beliefs and on their individual consumer sentiment. In a new online consumer survey with randomized control trials (RCTs) in Thailand and Vietnam, we...

Persistent link: https://www.econbiz.de/10012623121

Deforestation, Land Taxes and Development

Kalkuhl, Matthias; Edenhofer, Ottmar - 2015

This paper combines neoclassical growth theory with the von Th nen approach of land conversion to model deforestation and land allocation decisions in an intertemporal general equilibrium context suitable for developing countries. Analyzing the impact of several forest conservation policies,...

Persistent link: https://www.econbiz.de/10011301557

Attention and Endogenous Framing

Dertwinkel-Kalt, Markus; Wenzel, Tobias - 2015

This paper develops a theory of framing in an intertemporal context with risky choices. We provide a unifying account of existing theories of focusing by allowing a decision maker to choose her frame such that her attention is either drawn to salient events associated with an option or to the...

Persistent link: https://www.econbiz.de/10011301567

Explaining structural changes towards and within the financial sector

Studer, Sabrina; Falkinger, Josef; Zhao, Yingnan - 2015

This paper presents a 3x3 general equilibrium model of an OLG-economy with financial intermediaries, technological uncertainty, heterogeneous agents with quasi-homothetic preferences to analyze structural change between the real and the financial sector as well as within the financial sector....

Persistent link: https://www.econbiz.de/10011301600

Extending the Ramsey Equation further: Discounting under Mutually Utility Independent and Recursive Preferences

Hector, Svenja - 2015

I revisit the consumption discount rate for a novel combination of standard assumptions. To disentangle risk and time preferences, I consider a decision maker with recursive preferences la Kreps and Porteus (1978). Moreover I assume that preferences are mutually utility independent in the sense...

Persistent link: https://www.econbiz.de/10011301657

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