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Tax evasion, conspicuous consumption, and the income tax rate
Yaniv, Gideon - In: Public finance review : PFR 41 (2013) 3, pp. 302-316
Persistent link: https://www.econbiz.de/10010336703
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The Underground Economy in the U.S.A : Preliminary New Evidence on the Impact of Income Tax Rates (and Other Factors) on Aggregate Tax Evasion 1975-2008
Cebula, Richard J. - 2018
This empirical study seeks to identify determinants of the underground economy in the U.S. in the form of aggregate federal personal income tax evasion over the period 1975-2008, with a specific focus upon the impact of higher federal income tax rates on tax evasion. In this study, we use the...
Persistent link: https://www.econbiz.de/10012925573
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Cross check of the tax base in Serbia : informative tax return sample
Rаоnić, Ivаn; Vаsić, Zоrаn; Pejović, Igor - In: Journal of central banking theory and practice 5 (2016) 2, pp. 119-131
Persistent link: https://www.econbiz.de/10011570094
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Do audits deter or provoke future tax noncompliance? : evidence on self-employed taxpayers
Beer, Sebastian; Kasper, Matthias; Kirchler, Erich; … - In: CESifo economic studies : a joint initiative of the … 66 (2020) 3, pp. 248-264
Persistent link: https://www.econbiz.de/10012313277
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Tax simplicity or simplicity of evasion? : evidence from self-employment taxes in France
Aghion, Philippe; Gravoueille, Maxime; Lequien, Matthieu; … - 2024
Persistent link: https://www.econbiz.de/10014545388
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Pre-populated tax returns : individual taxpayer adoption and the effect on compliance
Schwebke, Jason M.; Brink, William D.; Hansen, Victoria J. - In: Behavioral research in accounting 36 (2024) 1, pp. 85-103
Persistent link: https://www.econbiz.de/10014519160
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Effect of tax penalties, tax audit, and taxpayers awareness on corporate taxpayers' compliance moderated by compliance intentions
Rahmayanti, Nida Putri; T., Sutrisno; Prihatiningtias, … - 2020
Persistent link: https://www.econbiz.de/10012211263
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Tax compliance and personal income tax perceived performance in Oyo state
Adegbite, T. A.; Taiwo, F. H.; Araoye, F. E. - In: Accounting and taxation review : A&TR 3 (2019) 2, pp. 22-30
Persistent link: https://www.econbiz.de/10012204649
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Estimating the corporate income tax gap : the RA-GAP methodology
Ueda, Junji - 2018
The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potential revenues and actual collections, and this technical note explains the concept of the tax gap for corporate income tax (CIT), and the...
Persistent link: https://www.econbiz.de/10011945796
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The effect of changes in the tax structure on the reported income of high-income individuals
Acuna, Hernan; Holcombe, Randall G. - In: Public finance review : PFR 38 (2010) 3, pp. 321-345
Persistent link: https://www.econbiz.de/10008702787