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Unraveling the paradox of anticorruption messaging : experimental evidence from a tax administration reform
Ajzenman, Nicolas; Ardanaz, Martin; Cruces, Guillermo; … - 2024
Recent literature highlights a paradox in corruption prevention messaging: instead of reducing tolerance for corruption …, such campaigns can inadvertently intensify it by priming the existence of corruption while failing to diminish citizens … combating corruption often backfire among individuals with preexisting negative perceptions of corruption, we posit that an …
Persistent link: https://www.econbiz.de/10014534715
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Herding, rent-seeking taxpayers, and endemic corruption
Epstein, Gil S.; Gang, Ira N. - 2022
In an environment with extensive corruption where much of the population evades paying their full taxes due, we tackle …
Persistent link: https://www.econbiz.de/10013469619
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Tax avoidance and optimal income tax enforcement
Gamannossi degl Innocenti, Duccio; Rablen, Matthew D. - 2017
We examine the optimal auditing problem of a tax authority when taxpayers can choose both to evade and avoid. For a convex penalty function the incentive-compatibility constraints may bind for the richest taxpayer and at a positive level of both evasion and avoidance. The audit function is...
Persistent link: https://www.econbiz.de/10011673198
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Effects of institutional history and leniency on collusive corruption and tax evasion
Buckenmaier, Johannes; Dimant, Eugen; Mittone, Luigi - 2018 - This version: June 5, 2018
corruption and tax compliance. We explore this through a formal leniency program. In our experiment, we nest collusive corruption …
Persistent link: https://www.econbiz.de/10011861538
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Effects of institutional history and leniency on collusive corruption and tax evasion
Buckenmaier, Johannes; Dimant, Eugen; Mittone, Luigi - 2018 - This version: May, 2018
corruption and tax compliance. We explore this through a formal leniency program. In our experiment, we nest collusive corruption …
Persistent link: https://www.econbiz.de/10011894106
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The propagation of unethical behaviours : cheating responses to tax evasion
Martinangeli, Andrea F.M.; Windsteiger, Lisa - 2022
We explore cheating in a die roll task in response to information about tax evasion in a large-scale experiment on a representative sample of the Italian population. We thus generalise laboratory findings on conditional behaviours (cooperation, cheating) to uncover their real-world bearing in...
Persistent link: https://www.econbiz.de/10013472380
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Mutual learning for reducing tax gaps in V4 countries and Ukraine : final report
Frizis, Iakov; Głowacki, Krzysztof - 2017
The paper is a summary of the exchange of knowledge and experience that took place in the course of the project "Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine" co-financed by the Visegrad Fund in the years 2016-2017. Five institutions took part in the project: Center for...
Persistent link: https://www.econbiz.de/10011852785
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Mutual learning for reducing tax gaps in V4 countries and Ukraine : peer country paper: Poland
Frizis, Iakov; Głowacki, Krzysztof; Mirecka, Katarzyna - 2017
The paper summarizes knowledge on tax gaps in Poland with respect to PIT, CIT, VAT, and excise. An introduction to the Polish tax system is given, trends in tax collect ability and estimates of the tax gaps are discussed, and methods of combating tax evasion and avoidance are reviewed. The paper...
Persistent link: https://www.econbiz.de/10011852795
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Do audits improve future tax compliance in the absence of penalties? : evidence from random audits in Norway
Hebous, Shafik; Jia, Zhiyang; Løyland, Knut; Thoresen, … - 2020
The Norwegian Tax Administration operated multi-year random audits of personal income tax returns. We exploit this exceptional randomized setup to estimate the effects of tax audits on future compliance explicitly distinguishing between dynamic responses of compliant and noncompliant audited...
Persistent link: https://www.econbiz.de/10012258663
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Enhancing the efficiency and equity of the tax system in Israel
Röhn, Oliver - 2020
Israel’s tax mix is reasonably growth- and employment-friendly. Nonetheless, tax reform is needed to foster an inclusive recovery from the COVID-19 crisis and help tackle Israel’s main economic and societal challenges of high poverty, including among those in work, and slow aggregate...
Persistent link: https://www.econbiz.de/10012421251