Similar Search Results

Taxes and bribery: The role of monitoring, bargaining power and red tape

Gauthier, Bernard; Goyette, Jonathan - Département d'économique, Faculté d'administration - 2012

This paper investigates the negotiation over bribe and tax payments during the tax collection process in poor countries. We build a simple model where tax officials and firms bargain over bribes to let firms evade part of their taxes. Using a unique dataset on Ugandan firms we test the...

Persistent link: https://www.econbiz.de/10010783574

Fiscal policy and corruption

Gauthier, Bernard; Goyette, Jonathan - Département d'économique, Faculté d'administration - 2012

collection process. We examine the effect of fiscal policy and corruption control mechanisms on the prevalence of tax evasion and … corruption behaviour, and their impact on firm growth and social welfare. We first model a situation where bureaucrats are … probability of detection of corrupt bureaucrats which leads to a no-corruption equilibrium. However, when the public …

Persistent link: https://www.econbiz.de/10010783575

Financing government expenditures optimally

Yeşin, Pınar (contributor) - 2006

In a simple cash-credit model, I study the effects of the combination of costly tax collection and tax evasion on fiscal and monetary policy for optimal resource allocation. Allowing the informal sector to use cash more intensively than the formal sector, I compute the optimal interest and tax...

Persistent link: https://www.econbiz.de/10003373030

Tax collection costs, tax evasion and optimal interest rates

Yeşin, Pınar - 2004

In this paper, I investigate to what extent the cross-country variation in nominal interest rates can be explained as being due to governments' optimal response to economic conditions such as tax collection costs, tax evasion and government consumption needs. In particular, I study the effects...

Persistent link: https://www.econbiz.de/10011397703

Optimal taxes on wealth and consumption in the presence of tax evasion

Brunner, Johann K.; Pech, Susanne; Eckerstorfer, Paul - 2010

This article incorporates tax evasion into an optimum taxation framework with individuals differing in earning abilities and initial wealth. We find that despite the possibility of its evasion a tax on initial wealth should supplement the optimal nonlinear income tax, given a positive...

Persistent link: https://www.econbiz.de/10011344875

Income tax buyouts and income tax evasion

Goerke, Laszlo - 2014

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...

Persistent link: https://www.econbiz.de/10010237195

Circumstantial risk : impact of future tax evasion and labor supply opportunities on risk exposure

Doerrenberg, Philipp; Duncan, Denvil; Zeppenfeld, … - 2014

This paper examines whether risk-taking in a lottery depends on the opportunity to respond to the lottery outcome through additional labor effort and/or tax evasion. Previous empirical attempts to answer this question face identification issues due to self-selection into jobs that facilitate tax...

Persistent link: https://www.econbiz.de/10010238206

Experimental evidence on the relationship between tax evasion opportunities and labor supply : conference paper

Doerrenberg, Philipp; Duncan, Denvil - 2013

Motivated by the observation that access to evasion opportunities is distributed heterogeneously across the labor market, this paper examines the extent to which labor supply elasticities with respect to tax rates depend on such evasion opportunities. We first discuss the channels through which...

Persistent link: https://www.econbiz.de/10010337205

Strictness of tax compliance norms : a factorial survey on the acceptance of inheritance tax evasion in Germany

Abraham, Martin; Lorek, Kerstin; Richter, Friedemann; … - 2014

Using the example of the inheritance tax, this paper examines whether and how the strictness of tax compliance norms depends on the interrelation between tax objectives, tax design, and taxed behavior. Building on the literature on tax evasion, optimal inheritance taxation, family economics, and...

Persistent link: https://www.econbiz.de/10010371371

Tax incidence in the presence of tax evasion

Doerrenberg, Philipp; Duncan, Denvil - 2014

This paper studies the effect of tax evasion on the economic incidence of sales taxes. We design a laboratory experiment in which buyers and sellers trade a fictitious good in double auction markets. A per-unit tax is imposed on sellers, and sellers in the treatment group are provided the...

Persistent link: https://www.econbiz.de/10010350418

1
2
3
4
5
6
7
8
9
10
Next
Last