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The optimal structure of commodity taxation in a monopoly with tax avoidance or evasion
Goerke, Laszlo - Wirtschaftswissenschaftlichen Fakultät, … - 2011
If tax obligations are met, the balanced-budget substitution of an ad valorem tax on output for a specific tax not only …-budget substitution of an ad valorem tax for a specific tax by reducing output, while profits remain constant. Therefore, in the presence …
Persistent link: https://www.econbiz.de/10009019611
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The Optimal Structure of Commodity Taxation in a Monopoly with Tax Avoidance or Evasion
Goerke, Laszlo - In: Public Finance Review 40 (2012) 4, pp. 519-536
If tax obligations are met, the balanced-budget substitution of an ad valorem tax on output for a specific tax not only …-budget substitution of an ad valorem tax for a specific tax by reducing output, while profits remain constant. Therefore, in the presence …
Persistent link: https://www.econbiz.de/10011135516
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The optimal structure of commodity taxation in a monopoly with tax avoidance or evasion
Goerke, Laszlo - 2011
tax ; Monopoly ; Output ; Tax avoidance ; Tax evasion ; Specific tax …If tax obligations are met, the balanced-budget substitution of an ad valorem tax on output for a specific tax not only …-budget substitution of an ad valorem tax for a specific tax by reducing output, while profits remain constant. Therefore, in the presence …
Persistent link: https://www.econbiz.de/10008990887
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Will destination-based taxes be fully exploited when available? : an application to the U.S. commodity tax system
Agrawal, David R.; Mardan, Mohammed - 2018
We develop a tax competition model that allows for the setting of both an origin-based and a destination-based commodity tax rate in the presence of avoidance and evasion. In the presence of evasion, jurisdictions will give cross-border shoppers tax preferential treatment, thus not fully...
Persistent link: https://www.econbiz.de/10011933901
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Will Destination-Based Taxes be Fully Exploited when Available? An Application to the U.S. Commodity Tax System
Agrawal, David R.; Mardan, Mohammed - 2018
We develop a tax competition model that allows for the setting of both an origin-based and a destination-based commodity tax rate in the presence of avoidance and evasion. In the presence of evasion, jurisdictions will give cross-border shoppers tax preferential treatment, thus not fully...
Persistent link: https://www.econbiz.de/10011957181
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The costs of VAT : a review of the literature
Barbone, Luca; Bird, Richard M.; Vazquez-Caro, Jaime - 2012
This paper reviews the published literature on the definition and measurement of the administrative and compliance costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. -- Taxation ; Subsidies ; Revenue
Persistent link: https://www.econbiz.de/10009511711
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The Costs of VAT : A Review of the Literature
Barbone, Luca - 2012
This paper reviews the published literature on the definition and measurement of the administrative and compliance costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union
Persistent link: https://www.econbiz.de/10013108976
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The Offshore Tax Enforcement Dragnet
Oei, Shu-Yi - 2018
Taxpayers who hide assets abroad to evade taxes present a serious enforcement challenge for the United States. In response, the United States has developed a family of initiatives that punish and rehabilitate non-compliant taxpayers, raise revenues, and require widespread reporting of offshore...
Persistent link: https://www.econbiz.de/10012934338
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Social Network and Tax Evasion : Theoretical Model and Empirical Evidence in Bangladesh
Mannan, Dr Kazi Abdul; Farhana, Dr Khandaker Mursheda; … - 2021
This paper examines ethical and behavioral aspects of taxpayers, the financial condition of citizens, tax fairness, taxpayer services, complexities in the tax regime, tax rates, penalties and enforcement, and tax amnesties and the black economy. Primary data were collected by conducting a survey...
Persistent link: https://www.econbiz.de/10013223732
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Does Corporate Tax Avoidance Affect Firm Productivity?
Gkikopoulos, Spyridon; Lee, Edward; Stathopoulos, … - 2021
This study examines the relation between corporate tax avoidance and firm-level productivity. Using a sample of U.S.-listed firms from 1994 to 2017, we show that, ceteris paribus, greater tax avoidance leads to increased productivity. Consistent with the ''funding gap'' of innovative investments...
Persistent link: https://www.econbiz.de/10013224274