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Prospect Theory and Tax Evasion : A Reconsideration of the Yitzhaki Puzzle

Piolatto, Amedeo - 2014

Yitzhaki puzzle). The existing literature disagrees on whether prospect theory overturns the puzzle. We disentangle four … distinct elements of prospect theory and find loss aversion and probability weighting to be redundant in respect of the puzzle …. Prospect theory fails to reverse the puzzle for various classes of endogenous specification of the reference level. These …

Persistent link: https://www.econbiz.de/10013056959

Diversity of Motivations to Engage in Tax Evasion

Fazekas, Mihaly - 2015

This paper identifies types of tax evaders and explores their divergent motivations for evading taxation. The data derives from two large-scale population surveys conducted in 2008 and 2012 in Hungary. Cluster analysis captured two distinct types of tax evaders: 1) poverty escape-type and 2)...

Persistent link: https://www.econbiz.de/10013024181

The spillover effects of crime on firm tax evasion Providing an empirical argument for negative reciprocal behaviour against the state

Kisters, Tom - 2022

This paper uses firm-level survey data to explore whether the extent to which firms perceive taxes and crime as impediments to their operations and growth (perceived constraints) affects firm tax evasion. To rule out spurious covariation, I use reported crime incidences as an instrumental...

Persistent link: https://www.econbiz.de/10012801821

Tax Evasion and Illicit Cigarettes in California : Part II – Smokers’ Intended Responses to a Tax Increase

Prieger, James E. - 2018

We examine recent survey data from California to investigate smokers' intended responses to an increase in cigarette excise taxes rates, including tax avoidance and the economic crimes of tax evasion and illicit trade in tobacco products (ITTP). We estimate how tax avoidance, tax evasion, and...

Persistent link: https://www.econbiz.de/10012918743

Tax Evasion and Illicit Cigarettes in California : Part I – Survey Evidence on Current Behavior

Prieger, James E. - 2018

Data from a novel online survey of 5,000 English-speaking adult cigarette smokers in California in advance of a recent increase in the state's cigarette excise tax indicate that slightly more than one-quarter of that population engaged in some legal tax-avoiding behavior in the previous month,...

Persistent link: https://www.econbiz.de/10012918748

Tax Evasion as a Crime : A Survey of Perception in Bosnia and Herzegovina

Mamuti, Agim - 2018

Tax evasion and the perception about it are broadly discussed issues nowadays and they have revived a lot of debates among ethics analysts or government representatives and business executives or proprietors.This paper explores the perception of Bosnian and Herzegovinian (BH) citizens of the...

Persistent link: https://www.econbiz.de/10012919885

Tax Evasion from Cross-Border Fraud : Does Digitalization Make a Difference?

Kitsios, Emmanouil; Jalles, João Tovar; Verdier, Genevieve - 2021

How can governments reduce the prevalence of cross-border tax fraud? This paper argues that the use of digital technologies offers an opportunity to reduce fraud and increase government revenue. Using data on intra-EU and world trade transactions, we present evidence that (i) cross-border trade...

Persistent link: https://www.econbiz.de/10013252038

Determinants of Tax Evasion in Ghana : 1970-2010

Annan, Betty - 2014

This paper investigates the factors that determine tax evasion in Ghana using time series data covering the period 1970-2010. Employing the currency demand approach, we obtained the estimates of the shadow economy and the level of tax evasion for the entire period. Using the bounds test...

Persistent link: https://www.econbiz.de/10013060360

Income tax noncompliance in Germany, 2001-2014

Fauser, Hannes; Godar, Sarah - 2021

This paper estimates income tax underreporting for the case of Germany, by income category and along the income distribution. Comparing weighted samples of survey and tax data, we find patterns that are in line with the literature: Average income from self-employment and from rent and lease in...

Persistent link: https://www.econbiz.de/10012694505

Income tax noncompliance in Germany, 2001-2014

Fauser, Hannes; Godar, Sarah - 2021

Persistent link: https://www.econbiz.de/10012697780