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Enhancing Tax Compliance in the Dominican Republic Through Risk-Based Vat Invoice Management

Alonso, Cristian; Feliz, Ledys; Gil, Patricia; Pecho, Miguel - 2022

Invoices document economic transactions and are thus critical to assess tax liabilities. We study a reform in the Dominican Republic that aimed to integrate invoice management into a broader, more comprehensive, risk-based compliance strategy. By rationing authorized invoices based on an extra...

Persistent link: https://www.econbiz.de/10013306750

Economic effects of taxing closed corporations under a dual income tax

Lindhe, Tobias; Södersten, Jan; Öberg, Ann - 2001

Persistent link: https://www.econbiz.de/10001627454

Economic effects of taxing closed corporations under a dual income tax

Lindhe, Tobias; Södersten, Jan; Öberg, Ann - 2001

Under the Nordic dual income tax system, the taxpayer's total tax bill depends not only on his total income but also on the division of that income between capital income and labor income. This has created new room for tax avoidance, especially for active owners of (closed) corporations. For...

Persistent link: https://www.econbiz.de/10011586988

The Corporate Elasticity of Taxable Income : Event Study Evidence from Switzerland

Krapf, Matthias; Staubli, David - 2021

We estimate the corporate elasticity of taxable income. Our analysis draws on panel variation in the decentralized …% results in an increase in aggregate corporate income by about 3.5% over a time span of 4 years. The elasticity is larger in … remote, non-central locations. Firm entry, exit, and mobility only account for a small share of the overall elasticity …

Persistent link: https://www.econbiz.de/10013314896