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Heterogeneous Responses to Effective Tax Enforcement : Evidence from Spanish Firms
Almunia, Miguel - 2014
exploit quasi-experimental variation generated by a Large Taxpayers' Unit (LTU) in Spain, which devotes additional resources …
Persistent link: https://www.econbiz.de/10013050523
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Under the Radar : The Effects of Monitoring Firms on Tax Compliance
Almunia, Miguel - 2015
. We exploit quasi-experimental variation generated by a Large Taxpayers Unit (LTU) in Spain, which monitors firms with …
Persistent link: https://www.econbiz.de/10013016427
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Tax Credits Response to Tax Enforcement : Evidence from a Quasi-Experiment in Chile
Agostini, Claudio A. - 2011
Diesel in Chile receives a different tax treatment depending on its use. If diesel is used in industrial activities the diesel tax paid can be used as a credit against VAT and if diesel is used in freight or public transportation (basically trucks and buses) a fraction of gasoline taxes paid can...
Persistent link: https://www.econbiz.de/10013118902
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Tax Enforcement (De)Centralization : Tax Compliance Versus Competitiveness
van der Geest, Jesse - 2019
We study tax compliance under decentralized versus centralized tax enforcement. Using a tax administration reform in Canada, we examine which organizational level of tax enforcement leads to higher compliance. Our results show that there is more tax avoidance under centralized tax enforcement....
Persistent link: https://www.econbiz.de/10012889436
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Information Matters in Tax Enforcement
Lederman, Leandra; Dugan, Joseph - 2020
Most legal and economics scholars recognize both that the government needs information about taxpayers’ transactions in order to determine whether their reporting is honest, and that third-party reporting helps the government obtain that information. Given governments’ reliance on tax funds,...
Persistent link: https://www.econbiz.de/10014108485
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Are Spanish companies involved in profit shifting? : consequences in terms of tax revenues
Castillo-Murciego, Ángela; López Laborda, Julio - 2016
In this paper the authors analyze the existence of profit shifting by companies located in Spain. Using a sample of 1 … terms of tax revenues for Spain. …
Persistent link: https://www.econbiz.de/10011490578
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Are Spanish companies involved in profit shifting? : consequences in terms of tax revenues
Castillo-Murciego, Ángela; López Laborda, Julio - 2017
In this paper the authors analyze the existence of profit shifting between Spain and other OECD and EU countries. Using …. When the tax rate differences between Spain and the foreign countries vary by one percentage point, reported profits vary … results in the literature. Furthermore, the authors calculate the impact of this activity on Spain’s tax revenues from the …
Persistent link: https://www.econbiz.de/10011585509
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The effect of IFRS adoption and law enforcement on book tax aggressiveness : evidence from Asean countries
Damayanti, Theresia Woro - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 20 (2019), pp. 284-292
Firms are arguably motivated to exhibit tax aggressiveness because tax constitutes a significant portion of firms' total costs. This study aims to test the effects of IFRS adoption and law enforcement on book-tax aggressiveness in six developing ASEAN countries. Our sample is 29,504 firm-year...
Persistent link: https://www.econbiz.de/10012221225
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Tax compliance and enforcement in the Pampas : evidence from a field experiment
Castro, Lucio; Scartascini, Carlos G. - 2013
Tax evasion is a pervasive problem in many countries. In particular, some developing countries do not collect even half of what they would if taxpayers complied with the written letter of the law. The academic literature has not been oblivious to the need to explain why people pay (or do not...
Persistent link: https://www.econbiz.de/10010246465
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Is the severity of the penalty an effective deterrent? : a strategic approach for the crime of tax evasion
Chiarini, Bruno; Marzano, Elisabetta - 2016
In order to analyze the severity of sentencing, and to show how the probabilistic interpretation of strategic behavior can be tricky, this paper uses the crime strategic model (inspection game) proposed by Tsebelis. This model shows that any attempts to increase the severity of punishment will...
Persistent link: https://www.econbiz.de/10011544186