A series of experiments in Albania and the Netherlands give us the opportunity to compare behavioral patterns related to tax evasion. Subjects have to decide between a random 'registered' income, the realization of which will be known to the experimenter for sure, and a random 'unregistered'...

Im vorliegenden Beitrag wird untersucht, ob sich ein internationales Vorgehen gegen Steueroasen rechtfertigen lässt und welche Instrumente dabei gewählt werden sollen. Es wird argumentiert, dass durch die Ausklammerung der Unternehmensbesteuerung aus den OECD Maßnahmen gegen Steueroasen...

This paper analyzes the effect of changes in structural progressivity of national income tax systems on observed and actual income inequality. Using several unique measures of progressivity over the 1981-2005 period for a large panel of countries, we find that progressivity reduces inequality in...

We estimate a double hurdle (DH) model of the Hungarian wage distribution assuming censoring at the minimum wage and wage under-reporting (i.e. compensation consisting of the minimum wage, subject to taxation, and an unreported cash supplement). We estimate the probability of under-reporting for...

A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in exchange for a lump-sum payment. While previous contributions have focussed on labour supply, we consider the interaction with tax evasion and show that a buyout can increase expected...