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Tax Compliance and Norm Formation Under High-Penalty Regimes

Morse, Susan C. - 2012

individual taxpayers outside a wartime context — has resulted in the absence of a theory about how government communication can … further tax compliance. This Article fills that gap. It provides a theory of tax compliance and norm formation under high …-penalty regimes from the starting point of a noncompliance norm.The theory explains the roles of, and mutually reinforcing …

Persistent link: https://www.econbiz.de/10013114768

The 'Illegal' Tax

Lipman, Francine J. - 2012

Almost fifty years ago in 1965, on the steps of the State Capital in Montgomery, Alabama, Dr. Martin Luther King, Jr., asked a crowd of twenty-five thousand "How long will prejudice blind the visions of men, darken their understanding, and drive bright-eyed wisdom from her sacred throne?" The...

Persistent link: https://www.econbiz.de/10013108895

The Influence of Tax Labeling and Tax Earmarking on the Willingness to Contribute – A Conjoint Analysis

Hundsdoerfer, Jochen - 2013

We apply conjoint analysis to study the influence of tax labeling and tax earmarking on German taxpayers' willingness to contribute. We show that labeling and earmarking effects can substantially increase participants' willingness to contribute, and we analyze how these effects interact. These...

Persistent link: https://www.econbiz.de/10013074522

On the Trigonometric Relation between Tax Audit and Underreporting Rates

Manhire, Jack - 2015

The probabilities associated with a tax return being audited or containing underreported tax are formulated here in a different way. This new formulation is mathematically equivalent to the traditional formulation; however, it reveals a trigonometric relationship between these probabilities that...

Persistent link: https://www.econbiz.de/10013038575

Rewarding Honest Taxpayers : An Experimental Assessment

Satterthwaite, Emily A. - 2019

Shrinking budgetary allocations for tax enforcement at the U.S. federal level have placed an unprecedented premium on low-cost policies that promote voluntary tax compliance. In other jurisdictions, tax administrators have experimented with rewarding taxpayers for voluntarily complying with tax...

Persistent link: https://www.econbiz.de/10012888910

The Intrinsic Flaw in Taxation Impeding Tax Compliance

Riza, Limor - 2016

Would you like to decide how your tax payments are used? Let us elaborate the question: would you like to decide how your tax payments are used without interfering with equity issues? Do you think it will induce you (and your neighbors) to pay taxes?This paper examines whether we should advocate...

Persistent link: https://www.econbiz.de/10012985880

Misperceptions About Tax Audits

Bergolo, Marcelo - 2018

For some entities, the utility-maximizing evasion rate depends substantially on tax audit features, such as audit probabilities and penalty rates. Bergolo et al. (2017) document large misperceptions about these features. In this paper, we expand the analysis of survey data to explore potential...

Persistent link: https://www.econbiz.de/10012929306

Administrative Decentralization and Tax Compliance : A Transactional Cost Perspective

Cui, Wei - 2015

A common phenomenon in tax administration in developing countries is that tax is collected not according to the rules of law but according to informal agreements between taxpayers and tax collectors. This article offers a novel explanation of this phenomenon in the Chinese context in terms of...

Persistent link: https://www.econbiz.de/10013031530

Fairly Random : On Compensating Audited Taxpayers

Lawsky, Sarah B. - 2008

Some academics and politicians have proposed that taxpayers should be reimbursed for costs of randomly imposed tax audits, because, they argue, randomly imposing audit costs is unfair. But none of those proposing audit compensation has explained why randomly imposed audit costs are unfair, or...

Persistent link: https://www.econbiz.de/10014224110

Fixing Distortions in Taxpayer Behavior : Optimal Tax Compliance Regarding Unknown Basis

Herzig, David - 2011

of whether the court adopts the new rule, the Article concludes with the theory that, rather than a court using its “best …

Persistent link: https://www.econbiz.de/10013127347