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Do Tax Compliance Robots Follo...
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1
Enforcement as Substance in Tax Compliance
Lederman, Leandra
;
Sichelman, Ted M.
-
2013
It is well known that the government’s complete failure to enforce a law can nullify that law. But what are the effects of partial enforcement? This Article shows that imperfect enforcement can alter the de facto content of the written law in predictable and beneficial ways. Specifically, in...
Persistent link: https://www.econbiz.de/10014158272
Saved in:
2
Weak Enforcement Strong Deterrence Dialogues with Chinese Lawyers about Tax Evasion and Compliance
van Rooij, Benjamin
-
2014
This paper analyses why Chinese lawyers report a high level of perceived deterrence in relation to tax evasion even though enforcement is weak. It finds that deterrence here originates from multiple sources, most directly through clients and more distantly through the firm and the state. Lawyers...
Persistent link: https://www.econbiz.de/10013057516
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3
Assessing the Effectiveness of Law Enforcement in Improving Tax Compliance in Indonesia : An Empirical Investigation
Rosid, Arifin
;
Romadhaniah, Romadhaniah
-
2022
While there are various studies on the relationship between law enforcement and tax compliance, a study that empirically examines the relationship between them within an actual tax administration’s strategy map is lacking in the literature. In response, we set out to examine an identified...
Persistent link: https://www.econbiz.de/10013289573
Saved in:
4
Identifying tax compliance from changes in enforcement : theory and empirics
Bibler, Andrew
;
Grigolon, Laura
;
Teltser, Keith F.
; …
-
2024
Governments increasingly use changes in tax rules to combat evasion. We develop a general approach to point-identify tax compliance along with supply and demand elasticities; identification requires data on prices and quantities before and after changes in tax enforcement and a demand or supply...
Persistent link: https://www.econbiz.de/10014467360
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5
Social Behaviors, Enforcement, and Tax Compliance Dynamics
Davis, Jon S.
;
Hecht, Gary
;
Perkins, Jon D.
-
2002
We analyze the effect of social norms and enforcement on the dynamics of taxpayer compliance. Specifically, we develop two models to evaluate the movement between classes of compliant and noncompliant taxpayers. Our analysis suggests that the effect on compliance of changing enforcement levels...
Persistent link: https://www.econbiz.de/10014110469
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6
Audit publicity and tax compliance : a quasinatural experiment
Battiston, Pietro
;
Duncan, Denvil
;
Gamba, Simona
; …
-
2016
We use confidential data on Value Added Tax payments at the sector level, in two large Italian cities, to estimate the effect of audits publicity on tax compliance of local sellers. By employing a Difference-in-Differences identification strategy, we find that such publicity has a positive...
Persistent link: https://www.econbiz.de/10011574294
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7
Effects of institutional history and leniency on collusive corruption and tax evasion
Buckenmaier, Johannes
;
Dimant, Eugen
;
Mittone, Luigi
-
2018
-
This version: May, 2018
We investigate the effects of an institutional mechanism that incentivizes taxpayers to blow the whistle on collusive corruption and tax compliance. We explore this through a formal leniency program. In our experiment, we nest collusive corruption within a tax evasion framework. We not only...
Persistent link: https://www.econbiz.de/10011894106
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8
Compliance with endogenous audit probabilities
Konrad, Kai A.
;
Lohse, Tim
;
Qari, Salmai
-
2015
This paper studies the effect of endogenous audit probabilities on reporting behavior in a face-to-face compliance situation such as at customs. In an experimental setting in which underreporting has a higher expected payoff than truthful reporting we find an increase in compliance of about 80%...
Persistent link: https://www.econbiz.de/10011292818
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9
Tax Compliance
Franzoni, Luigi A.
-
2008
Over the last 40 years, much attention has been paid to tax compliance, both theoretically and empirically. In treating this very broad field of research, the present survey focuses on enforcement policy
Persistent link: https://www.econbiz.de/10012770299
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10
Forensic Approaches to Transfer Pricing Compliance and Enforcement
Curtis, Stephen
-
2020
Finding common ground between corporate tax compliance and enforcement appears difficult and expensive, judging by the current inventory of almost $200 billion in proposed IRS transfer pricing tax adjustments, and projections of as much as $100 billion or more in annual U.S. federal corporate...
Persistent link: https://www.econbiz.de/10012855477
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