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Collusive tax evasion by employers and employees : evidence from a randomized field experiment in Norway

Bjørneby, Marie; Alstadsæter, Annette; Telle, Kjetil - 2018

Third-party reporting and employers' tax withholding are powerful compliance mechanisms, as long as the employer and employee do not collude to evade. Using data from randomly assigned on-site audits among 2,462 Norwegian firms, we provide evidence of collusive tax evasion. We find that firms...

Persistent link: https://www.econbiz.de/10011936347

Tax audits, tax rewards and labour market outcomes

Lisi, Gaetano - In: Economies : open access journal 11 (2023) 2, pp. 1-12

This theoretical paper studies the relation between tax audits and labour market outcomes (job creation and unemployment) in an economy that contemplates penalties for firms that evade taxes and rewards for firms that comply with tax rules. Intuitively, the simultaneous presence of penalty and...

Persistent link: https://www.econbiz.de/10014230714

Leveraging data to improve tax compliance for micro and small firms : evidence from Brazil

Motta Cafe, Renata; Yarygina, Anastasiya; Escalante, Lisseth - 2024

A large body of research has estimated the effects on tax collection of informing taxpayers of their obligations. This paper examines the effects on voluntary tax payments of providing taxpayers with information on their obligations that is collected through massive information cross-checking...

Persistent link: https://www.econbiz.de/10014552970

International transfer pricing and tax avoidance : evidence from linked trade-tax statistics in the UK

Liu, Li; Schmidt-Eisenlohr, Tim; Guo, Dongxian - 2017

This paper employs unique data on export transactions and corporate tax returns of UK multinational firms and finds that firms manipulate their transfer prices to shift profits to lowertaxed destinations. It uncovers three new findings on tax-motivated transfer mispricing in real goods. First,...

Persistent link: https://www.econbiz.de/10011700556

International Transfer Pricing and Tax Avoidance : Evidence from Linked Trade-Tax Statistics in the UK

Liu, Li - 2017

This paper employs unique data on export transactions and corporate tax returns of UK multinational firms and finds that firms manipulate their transfer prices to shift profits to lower-taxed destinations. It uncovers three new findings on tax-motivated transfer mispricing in real goods. First,...

Persistent link: https://www.econbiz.de/10012949112

What's in your wallet? : the tax treatment of cryptocurrencies

Baer, Katherine; Mooij, Ruud A. de; Hebous, Shafik; … - 2023

be in the tens of billions of dollars, but the more profound risks may ultimately be for VAT/sales taxes. …

Persistent link: https://www.econbiz.de/10014251454

International Transfer Pricing and Tax Avoidance : Evidence from Linked Trade-Tax Statistics in the UK

Liu, Li; Schmidt-Eisenlohr, Tim; Guo, Dongxian - 2017

This paper employs unique data on export transactions and corporate tax returns of UK multinational firms and finds that firms manipulate their transfer prices to shift profits to lower-taxed destinations. It uncovers three new findings on tax-motivated transfer mispricing in real goods. First,...

Persistent link: https://www.econbiz.de/10014119048

A General Framework for Measuring VAT Compliance Rates

Giesecke, J.A; Nhi, Tran Hoang - Centre of Policy Studies and Impact Project (COPS), … - 2010

Summary measures of VAT compliance rates are valuable for identifying problem areas in VAT implementation. They are … also essential for meaningful cross-country and cross-time comparisons of VAT compliance. We present a comprehensive and … general framework for calculating VAT compliance rates at both the economy-wide and detailed sectoral levels. Unlike existing …

Persistent link: https://www.econbiz.de/10008642296

Towards a Less Distortive and More Efficient Tax System in Portugal

Pina, Álvaro - Economics Department, Organisation de Coopération et … - 2010

The process of fiscal consolidation and the need to step up the poor long term economic performance provide an opportunity to implement tax measures to improve efficiency and rebalance the economy. As consolidation progresses, switching taxes from labour to consumption and property offers an...

Persistent link: https://www.econbiz.de/10008726893

Quality of VAT administration in OECD countries and Russia

Knobel, Alexander; Sinelnikov-Murylev, Sergey; Sokolov, … - In: Applied Econometrics 21 (2011) 1, pp. 16-34

The paper compares VAT administration quality in OECD and Russia. Econometric analysis reveals positive influence of …

Persistent link: https://www.econbiz.de/10009275460