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Optimal redistribution and monitoring of labor effort

Zoutman, Floris T.; Jacobs, Bas - 2014

This paper extends the Mirrlees (1971) model of optimal non-linear income taxation with a monitoring technology that … implemented. Monitoring of labor effort reduces the distortions created by income taxation and raises optimal marginal tax rates …

Persistent link: https://www.econbiz.de/10010249672

Do individuals put effort into lying? : evidence from a compliance experiment

Dwenger, Nadja; Lohse, Tim - 2016

We study whether individuals in a face-to-face situation can successfully exert some lying effort to delude others. We exploit data from a laboratory experiment in which participants were asked to assess videotaped statements as being rather truthful or untruthful. The statements are...

Persistent link: https://www.econbiz.de/10011444111

Taxing high-income earners : tax avoidance and mobility

Esteller-Moré, Alejandro; Piolatto, Amedeo; Rablen, … - 2016

The taxation of high-income earners is of importance to every country and is the subject of a considerable amount of ….5 to 3%. We review research into taxation of high-income earners to provide a synthesis of existing theoretical and …

Persistent link: https://www.econbiz.de/10011533731

Insiders, outsiders, and the underground economy

Anderberg, Dan - 2003

This paper considers whether labour market rigidities lead to more underground economic activities. This is suggested by aggregate cross-country data which show that underground economic activities are more strongly correlated with a commonly used index of employment protection than with...

Persistent link: https://www.econbiz.de/10011509501

Tax evasion, welfare fraud, and "the broken windows" effect : an experiment in Belgium, France and the Netherlands

Lefebvre, Mathieu; Pestieau, Pierre; Riedl, Arno; … - 2011

In a series of experiments conducted in Belgium (Wallonia and Flanders), France and the Netherlands, we compare behavior regarding tax evasion and welfare dodging, with and without information about others' behavior. Subjects have to decide between a 'registered' income, the realization of which...

Persistent link: https://www.econbiz.de/10009235592

Compliance with endogenous audit probabilities

Konrad, Kai A.; Lohse, Tim; Qari, Salmai - 2015

This paper studies the effect of endogenous audit probabilities on reporting behavior in a face-to-face compliance situation such as at customs. In an experimental setting in which underreporting has a higher expected payoff than truthful reporting we find an increase in compliance of about 80%...

Persistent link: https://www.econbiz.de/10011292818

Inequality, Tax Avoidance, and Financial Instability

Landier, Augustin - 2011

We model the link between inequality and excessive risk taking. In the presence of increasing returns to tax avoidance, the middle class is willing to take non rewarded financial risk despite risk aversion. Electoral pressure may lead an incumbent politician to endorse this excessive risk taking...

Persistent link: https://www.econbiz.de/10013128465

Compliance and the Subjective Audit Probability

Konrad, Kai A. - 2012

This paper studies the role of beliefs about how own appearance and performance affect the subjective probability of … beliefs, rather than by social and psychological effects of personal contact. In contrast, we do not find evidence for … that individuals' beliefs about their subjective audit probability are important. An institutional framework with personal …

Persistent link: https://www.econbiz.de/10013113307

Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures

Creedy, John - 2013

The empirical literature on the elasticity of taxable income (ETI) sometimes questions whether estimated values are consistent with being on the revenueincreasing section of the Laffer curve, usually in the context of a single rate tax system or for top marginal rates. This paper develops...

Persistent link: https://www.econbiz.de/10013088743

Measuring Revenue Responses to Tax Rate Changes in Multi-Rate Income Tax Systems : Behavioural and Structural Factors

Creedy, John - 2013

This paper shows how income changes in response to changes in marginal income tax rates (MTRs) translate into tax revenue changes for the familiar multi-step income tax function used in many countries. Previous literature has focused on the relatively straightforward case of a proportional...

Persistent link: https://www.econbiz.de/10013088746