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The Evolution of Tax Evasion i...
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81
Is Tax Evasion Ethical? An Empirical Study of Colombian Opinion
McGee, Robert W.
-
2007
In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, which identified three basic philosophical positions on the issue....
Persistent link: https://www.econbiz.de/10012730415
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82
Tax Evasion in Ukraine : A Survey of Opinion
Nasadyuk, Irina
-
2006
Tax evasion is widespread in transition economies. There are two main reasons: the lack of infrastructure to collect taxes and the widespread belief on the part of taxpayers that there is little or no moral duty to pay taxes. This paper reports the results of a survey on the ethics of tax...
Persistent link: https://www.econbiz.de/10012732646
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83
Tax Evasion As a Crime : A Survey of Perception in Kosovo
Mamuti, Agim
-
2017
The goal of this paper is to explore the perception of Kosovo's citizens of the severity of tax evasion relative to other crimes and abuses. Perception of tax evasion may somewhat clarify the degree of rebelliousness with the tax laws. Using data from a self-administered survey and a personnel...
Persistent link: https://www.econbiz.de/10012954139
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84
The Deterrence Effect of Whistleblowing – An Event Study of Leaked Customer Information from Banks in Tax Havens
Johannesen, Niels
-
2017
We document that the first leak of customer information from a tax haven bank caused a significant decrease in the market value of Swiss banks known to be assisting with tax evasion and that the decrease was largest for the banks most strongly involved. These findings suggest that markets...
Persistent link: https://www.econbiz.de/10012955412
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85
The Deterrence Effect of Whistleblowing - An Event Study of Leaked Customer Information from Banks in Tax Havens
Johannesen, Niels
-
2017
We document that the first leak of customer information from a tax haven bank caused a significant decrease in the market value of Swiss banks known to be assisting with tax evasion and that the decrease was largest for the banks most strongly involved. These findings suggest that markets...
Persistent link: https://www.econbiz.de/10012955826
Saved in:
86
A Critical Analysis of Tax Avoidance Schemes in Australia
Fullarton, Alexander
-
2017
Persistent link: https://www.econbiz.de/10012961247
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87
Taxing High-Income Earners : Tax Avoidance and Mobility
Esteller-More, Alejandro
-
2017
The taxation of high-income earners is of importance to every country and is the subject of a considerable amount of recent academic research. Such high-income earners contribute substantial amounts of tax and generate significant positive spillovers, but are also highly mobile: a 1% increase in...
Persistent link: https://www.econbiz.de/10012961347
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88
Tax Administrations’ Capacity in Preventing Tax Evasion and Tax Avoidance
Heitmüller, Frederik
-
2019
We explore the role of tax administrations in the fight against inequality through data analysis of a survey consisting of 71 questions that we have designed and sent to the tax administrations of all EU Member States. The survey focuses mainly on the capacity concerning the enforcement of tax...
Persistent link: https://www.econbiz.de/10012896844
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89
Toward a Perspective-Dependent Theory of Audit Probability for Tax Compliance Models
Manhire, Jack
-
2018
The classic deterrence theory model of income tax evasion first articulated in 1972 has met significant criticism because it does not comport with the observed rate of tax compliance. This article argues that the classic expected utility model and its various progeny, including nonexpected...
Persistent link: https://www.econbiz.de/10012938188
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90
Tax Compliance
Franzoni, Luigi A.
-
2008
Over the last 40 years, much attention has been paid to tax compliance, both theoretically and empirically. In treating this very broad field of research, the present survey focuses on enforcement policy
Persistent link: https://www.econbiz.de/10012770299
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