In this paper, we develop a model that can explain why governments may want to choose to offer a voluntary disclosure program that allows people who withheld taxes to turn themselves in without punishment. We find that such a leniency rule not only increases government revenue when it comes as a...

The digitalization of transaction processes through tools such as electronic invoicing (e-invoicing) aims to improve tax compliance and reduce administrative costs. Another important aspect of digitalization is its potential to reduce tax evasion. We analyze the impact of the widely introduced...

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...

Nach § 147 Abs. 6 AO (Abgabenordnung) haben die Finanzbehörden im Rahmen einer Außenprüfung das Recht, Einsicht in die gespeicherten Daten zu nehmen (...). Hiervon betroffen sind Betriebs-, Umsatzsteuersonder-, Lohnsteueraußen- und Kapitalertragssteuerprüfungen sowie die...

In this paper, we develop a model that can explain why governments may want to choose to offer a voluntary disclosure program that allows people who withheld taxes to turn themselves in without punishment. We find that such a leniency rule not only increases government revenue when it comes as a...

Nach § 147 Abs. 6 AO (Abgabenordnung) haben die Finanzbehörden "im Rahmen einer Außenprüfung das Recht, Einsicht in die gespeicherten Daten zu nehmen (...)". Hiervon betroffen sind Betriebs-, Umsatzsteuersonder-, Lohnsteueraußen- und Kapitalertragssteuerprüfungen sowie die...

Business valuations are a common subject of dispute in tax and divorce litigation, with the valuation consequences of private-company status of a closely held (often family) business being especially contentious. It is not well known that core valuation methodologies such as DCF analysis have...

Like fences, the statutes in subtitle F of the Tax Code define the operational area in which the IRS administers the tax laws. Statutory words - like pickets - place important boundaries on IRS action. Statutory silence - the spaces surrounding the words - can be just as important to understand...