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Impact of Tax Evasion and Tax Avoidance on Indian Economy

Gupta, Chitrakshi - 2022

The present paper provides a platform to understand the impact of tax avoidance and tax evasion in India. As we know … reduce his tax liability in order to pay little as tax. This action affects the generation of revenues in India, it makes the …

Persistent link: https://www.econbiz.de/10014235568

Stock market reactions to India's 2016 demonetization : implications for tax evasion, corruption, and financial constraints

Dharmapala, Dhammika; Khanna, Vikramaditya S. - 2017

limited period). The stated reason for this sudden "demonetization" was to combat tax evasion and corruption associated with … is little evidence that sectors thought to be associated with greater tax evasion or corruption experienced significantly … may be due to possible indirect effects of the announcement on perceptions of future corruption among these firms. …

Persistent link: https://www.econbiz.de/10011742981

Stock Market Reactions to India's 2016 Demonetization : Implications for Tax Evasion, Corruption, and Financial Constraints

Dharmapala, Dhammika - 2017

limited period). The stated reason for this sudden “demonetization” was to combat tax evasion and corruption associated with … is little evidence that sectors thought to be associated with greater tax evasion or corruption experienced significantly … may be due to possible indirect effects of the announcement on perceptions of future corruption among these firms …

Persistent link: https://www.econbiz.de/10012942383

Does legality matter? : the case of tax avoidance and evasion

Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2015 - This version: August 2015

Previous research argues that law expresses social values and could, therefore, influence individual behavior independently of enforcement and penalization. Using three laboratory experiments on tax avoidance and evasion, we study how legality affects individuals' decisions. We find that,...

Persistent link: https://www.econbiz.de/10011309492

Does legality matter? : the case of tax avoidance and evasion

Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2015 - This version: October 2015

Persistent link: https://www.econbiz.de/10011346301

The fight against tax evasion and avoidance

Ceriani, Vieri - In: Economia pubblica : the Italian journal of public … 41 (2014) 3, pp. 201-209

Persistent link: https://www.econbiz.de/10011297390

The tax-price elasticity of offshore tax avoidance : evidence from Ecuadorian transaction data

Brounstein, Jakob - 2021

This study leverages a unique data set on the universe of transactions exiting the Ecuadorian economy to estimate the tax-price elasticity of demand for tax-sheltering activities using offshore fiscal havens. I determine this elasticity quasi-experimentally by comparing the evolution in funds...

Persistent link: https://www.econbiz.de/10012797017

Tax evasion by firms

Goerke, Laszlo - 2021

This contribution surveys theoretical analyses of tax evasion by firms. It uses a simple model in which the firm determines economic activity and the under-declaration of the tax base to integrate various approaches into a coherent analytical framework. Initially, the chapter characterises the...

Persistent link: https://www.econbiz.de/10012620729

The epidemiology of tax avoidance narratives

Lorenz, Johannes; Diller, Markus; Sureth, Caren - 2021

We propose a model that captures tax avoidance as an investment under uncertainty: searching for tax loopholes or developing legal avoidance schemes is associated with costs; the tax benefit is however uncertain. Its height depends on whether or not the tax agency agrees with the chosen...

Persistent link: https://www.econbiz.de/10012622831

The epidemiology of tax avoidance narratives

Lorenz, Johannes; Diller, Markus; Sureth, Caren - 2021

This study investigates the contagious nature of tax avoidance by examining how narratives affect tax avoiding behavior. We adapt the idea of narrative economics indicating that individuals' actions are stimulated by stories that spread within a society. We employ two types of infection models...

Persistent link: https://www.econbiz.de/10012620013