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Disclosure Regulation, Corruption, and Investment: Evidence from Natural Resource Extraction

Rauter, Thomas - 2019

bribery of foreign public officials and other illicit payment avoidance practices. Using data on firms' extractive activities …

Persistent link: https://www.econbiz.de/10013342558

Is consistency the panacea? Inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior

Diller, Markus; Lorenz, Johannes; Schneider, Georg; … - 2021

different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We … undesired tax avoidance, the implications are largely unclear. We find tax avoidance in equilibrium in both countries under … rules is crucial when reforming transfer pricing regulations to fight tax avoidance and double taxation. …

Persistent link: https://www.econbiz.de/10012605702

Behavioral responses to inheritance and gift taxation: Evidence from Germany

Glogowsky, Ulrich - 2020

The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines administrative data with cross-bracket tax variation: a...

Persistent link: https://www.econbiz.de/10012662704

Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statistics

Olbert, Marcel; Spengel, Christoph; Weck, Stefan - 2023

We investigate multinational firms' activities in tax havens and regulatory efforts to curb these activities in three steps. First, we discuss the evolution of information exchange and disclosure regimes among tax authorities, with a focus on the recent Countryby-Country (CbC) reporting regimes,...

Persistent link: https://www.econbiz.de/10014376033

The end of Londongrad? The impact of beneficial ownership transparency on offshore investment in UK property

Collin, Matthew; Hollenbach, Florian M.; Szakonyi, David - 2023

The United Kingdom's (UK) property markets are thought to be a common destination for corrupt and criminal assets and money laundering, with investment often through offshore shell companies. Following the Russian invasion of Ukraine in 2022, we study the impact of the introduction of a policy...

Persistent link: https://www.econbiz.de/10014477613

The design and revenue impact of a tax receipts lottery: A lab experiment in Tanzania

Chimilila, Cyril; Ruhinduka, Remidius; Leyaro, Vincent - 2023

Most sub-Saharan African countries are characterized by low tax compliance and low tax productivity. This study tests the effects of a tax lottery under alternative reward designs on compliance as an alternative policy option for addressing the problem of low tax receipts in Tanzania. The lab...

Persistent link: https://www.econbiz.de/10014480380

Fiscal equalization as a driver of tax increases: empirical evidence from Germany

Buettner, Thiess; Krause, Manuela - In: International Tax and Public Finance 28 (2020) 1, pp. 90-112

This paper exploits the devolution of taxing powers in the German federation to study the effects of fiscal equalization on subnational governments’ tax policy. Based on an analysis of the system of fiscal equalization transfers, we argue that the redistribution of revenues provides incentives...

Persistent link: https://www.econbiz.de/10014504431

Self-serving bias and tax morale

Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2014

In a real-effort laboratory experiment to manipulate evasion opportunities, we study whether the moral evaluation of tax evasion is subject to a self-serving bias. We find that tax morale is egoistically biased: Subjects with the opportunity to evade taxes judge tax evasion as less unethical as...

Persistent link: https://www.econbiz.de/10010397061

Self-serving bias and tax morale

Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2014

Persistent link: https://www.econbiz.de/10010397872

Changes in the Value Added Tax as the Tool against the Global Crisis

Dugová, Alena - In: European Financial and Accounting Journal 8 (2013) 3-4, pp. 74-93

As a result of the global economic crisis the governments of the states has been forced to present various proceedings especially in field of taxation to maintain or increase the tax revenues and to safe economy. Majority of the states decided to make changes inter alia in indirect taxation as...

Persistent link: https://www.econbiz.de/10010512928