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Collaborative evasion of taxes and social security fees is prevalent in household services, when a household hires a … service provider and no third party is involved. However, evidence on the determinants of collaborative tax evasion in general … evasion: A partner’s signaled intention and information about majority’s evasion behavior (empirical evasion expectation). We …
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This paper estimates income tax underreporting for the case of Germany, by income category and along the income distribution. Comparing weighted samples of survey and tax data, we find patterns that are in line with the literature: Average income from self-employment and from rent and lease in...
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We examine two Pakistani programs to see if the public disclosure of tax information and social recognition of top taxpayers promote tax compliance. Pakistan began revealing income tax paid by every taxpayer in the country from 2012. Simultaneously, another program began recognizing and...
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