Similar Search Results

Tax morale and fairness in conflict : an experiment

Engel, Christoph; Mittone, Luigi; Morreale, Azzurra - 2019

taxes even absent enforcement is indeed pronounced. Yet voluntary compliance is reduced if participants learn that income is …

Persistent link: https://www.econbiz.de/10011977884

I metodi di misurazione dell’Economia Non Osservata

Argentiero, Amedeo; Guarino, Matilde - In: Rivista di Politica Economica (2014) 1, pp. 429-462

Unobserved economy indicates all the productive activities that are beyond the sources of the data normally used to implement National Accounts, thus compromising the comprehensiveness of GDP. This paper aims to survey the five areas that compose the unobserved economy: underground economy,...

Persistent link: https://www.econbiz.de/10010858717

Macroeconomic implications of the dynamics between power and trust: a theoretical formalisation of the ‘slippery slope’ framework

Lisi, Gaetano - Economics and Econometrics Research Institute (EERI) - 2012

its influence on tax climate and tax compliance. Also, by introducing trust in tax authorities as a determinant of tax … compliance, the decision to under-report income is no longer based on expected profits maximisation and thus the tax compliance …-building actions are better than deterring measures for overall tax compliance, since they establish a cooperative tax climate and lead …

Persistent link: https://www.econbiz.de/10010903896

Matching models and housing markets: the role of the zero-profit condition

Lisi, Gaetano - Economics and Econometrics Research Institute (EERI) - 2012

The recent and growing literature which has extended the use of search and matching models even to the housing market does not use the free entry or zero-profit assumption as a key condition for solving the equilibrium of the model. This is because a straightforward adaptation of the basic...

Persistent link: https://www.econbiz.de/10010903907

Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?

Kirchler, Erich; Maciejovsky, Boris; Schneider, Friedrich - Sonderforschungsbereich 373, Quantifikation und … - 2001

From an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden. Due to legal differences and moral concerns it is, however, likely that...

Persistent link: https://www.econbiz.de/10010956595

The interaction between trust and power: Effects on tax compliance and macroeconomic implications

Lisi, Gaetano - In: Journal of Behavioral and Experimental Economics … 53 (2014) C, pp. 24-33

compliance, and the interplay between trust and power and its influence on tax climate and overall tax compliance. Unlike the … related literature that studies the role of the psychological determinants of individual tax compliance, this paper focuses on … procedures, in fact, trust and tax compliance are higher, tax evasion is lower and thus the level of taxation can be reduced …

Persistent link: https://www.econbiz.de/10011220558

EU VAT Frauds

Fedeli, Silvia; Forte, Francesco - Dipartimento di Economia e Diritto, Facoltà di Economia - 2009

The paper analyzes the VAT frauds issues in the European Union after the abolition of the internal customs.All the suggested solutions based on the origin principle create distortions in the â€œone marketâ€ and have a doubtful efficiency. The reverse-charge regime for all business to...

Persistent link: https://www.econbiz.de/10009649861

O Parcelamento Tributário e Seus Efeitos sobre o Comportamento dos Contribuintes

Paes, Nelson Leitão - In: Economia 13 (2012) 2, pp. 345-363

Em sua busca pela ampliação de receitas, o governo brasileiro tem usado de forma recorrente o parcelamento de dívidas tributárias. Apesar de gerar aumento do caixa temporário e imediato, tal política não está livre de críticas. Este artigo procura analisar os efeitos dos parcelamentos...

Persistent link: https://www.econbiz.de/10010553021

Treasure Islands

Hines, James R. - In: Journal of Economic Perspectives 24 (2010) 4, pp. 103-26

In movies and novels, tax havens are often settings for shady international deals; in practice, they are rather less flashy. Tax havens, also known as "offshore financial centers" or "international financial centers," are countries and territories that offer low tax rates and favorable...

Persistent link: https://www.econbiz.de/10008693823

Gender, Age and the Ethics of Tax Evasion

McGee, Robert W. - 2016

The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views...

Persistent link: https://www.econbiz.de/10012996017