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Information Frictions and Learning Dynamics: Evidence from Tax Avoidance in Ecuador

Bohne, Albrecht; Nimczik, Jan Sebastian - 2018

We show how experience and dynamic learning processes reduce the obstacles to optimization imposed by information frictions when individuals newly enter the formal sector economy. Most importantly, we provide causal evidence on the exact mechanisms through which individuals learn about the...

Persistent link: https://www.econbiz.de/10011873540

Taxation of top incomes and tax avoidance

Di Nola, Alessandro; Kocharkov, Georgi; Scholl, Almuth; … - 2024

This paper studies the aggregate and distributional effects of raising the top marginal income tax rate in the presence of tax avoidance. To this end, we develop a quantitative macroeconomic model with heterogeneous agents and occupational choice in which entrepreneurs can avoid taxes in two...

Persistent link: https://www.econbiz.de/10014633317

Real effects of an international tax reform for MNEs

Ortmann, Regina; Simons, Dirk; Voeller, Dennis - 2021

With multinational enterprises (MNEs) centralizing production facilities, market countries claim not to receive their fair share of taxes. A reform of international business taxation that includes new profit allocation rules as well as the introduction of minimum taxation is being considered as...

Persistent link: https://www.econbiz.de/10012613054

Do US Firms Pay Less Tax than their European Peers? On Firm Characteristics, Profit Shifting Opportunities, and Tax Legislation as Determinants of Tax Differentials

Overesch, Michael; Schenkelberg, Sabine; Wamser, Georg - 2018

Using pairs of similar US and European firms listed on the S&P500 or StoxxEurope600, we examine effective tax differentials between US multinational corporations (MNCs) and their European peers. We show that statutory tax rates and profit shifting opportunities are important determinants of...

Persistent link: https://www.econbiz.de/10011815853

Corporate Tax Evasion: the Case for Specialists

Lipatov, Vilen - Volkswirtschaftliche Fakultät, … - 2005

Economists agree that accounting specialists are helpful in avoiding taxes. We argue that such help can often be called sophisticated evasion. We analyze it in a game of incomplete information played by tax authority, corporate taxpayers and accounting specialist. When sophisticated evasion is...

Persistent link: https://www.econbiz.de/10005619920

Corporate tax evasion: The case for specialists

Lipatov, Vilen - In: Journal of Economic Behavior & Organization 81 (2012) 1, pp. 185-206

We analyze the role of accounting specialists who help corporations evade/avoid taxes in a game of incomplete information played by a tax authority, corporate taxpayers, and an accounting specialist. In addition to a full equilibrium characterization, we establish that (i) marginal changes in...

Persistent link: https://www.econbiz.de/10011048154

How would the design of an alternative minimum tax impact the effective corporate tax rate in Belgium?

Daxbek, Vincent; Estache, Antonio - C.E.P.R. Discussion Papers - 2013

The main purpose of this paper is to provide an assessment of the impact of the introduction of an alternative minimum tax (AMT) in Belgium with a focus on the impact on various distortions margins. In the process, we provide an up-to date account of the state of effective corporate taxation in...

Persistent link: https://www.econbiz.de/10011084174

Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues

Castillo Murciego, Ángela; López-Laborda, Julio - In: Economics: The Open-Access, Open-Assessment E-Journal 11 (2017) 2017-1, pp. 1-47

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/10011585832

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/10011490903

Heterogeneous responses to effective tax enforcement: evidence from Spanish firms

Almunia, Miguel; López-Rodríguez, David - Banco de España - 2014

improve tax compliance. We use quasi-experimental variation provided by a Large Taxpayers Unit (LTU) in Spain to empirically …

Persistent link: https://www.econbiz.de/10010862272