Similar Search Results

Sabu, Arvind - 2020

This Article argues that, contrary to the common belief that Bitcoin enables tax evasion, the Internal Revenue Service … (“IRS”) can increasingly police transactions in Bitcoin. First, commercial and technical intermediaries have emerged as part … of Bitcoin's ecosystem. This diverse set of intermediaries can facilitate tax enforcement, as the litigation over the IRS …

Persistent link: https://www.econbiz.de/10012842735

Tax morale and the role of social norms and reciprocity : evidence from a randomized survey experiment

Doerrenberg, Philipp; Peichl, Andreas - 2018

We present the first randomized survey experiment in the context of tax compliance to assess the role of social norms and reciprocity for intrinsic tax morale. We find that participants in a social-norm treatment have lower tax morale relative to a control group while participants in a...

Persistent link: https://www.econbiz.de/10011893495

Tax morale and the role of social norms and reciprocity : evidence from a randomized survey experiment

Doerrenberg, Philipp; Peichl, Andreas - 2018

Persistent link: https://www.econbiz.de/10011872948

Tax compliance and information provision : a field experiment with small firms

Doerrenberg, Philipp; Schmitz, Jan - 2015

We study tax compliance in Slovenia using data generated in a field experiment. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and...

Persistent link: https://www.econbiz.de/10010511264

Tax compliance and information provision : a field experiment with small firms

Doerrenberg, Philipp; Schmitz, Jan - 2015

We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and informed about the...

Persistent link: https://www.econbiz.de/10010513276

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/10014632306

Changes in tax legislation and social responsibility of taxpayers and legislative institutions

Štager, Vesna - In: Naše gospodarstvo : NG 64 (2018) 1, pp. 48-57

The article deals with the cost of tax compliance which arises for taxpayers from tax complexity and the constant changes in tax legislation. A socially responsible institution for the fiscal aggression is the Financial Administration of the Republic of Slovenia, as its powers and...

Persistent link: https://www.econbiz.de/10012020524

Tax morale and the role of social norms and reciprocity : evidence from a randomized survey experiment

Doerrenberg, Philipp; Peichl, Andreas - 2017

We present the first randomized survey experiment in the context of tax compliance to assess the role of social norms and reciprocity for intrinsic tax morale. We find that participants in a reciprocity treatment have significantly higher tax morale than those in a social-norm treatment. This...

Persistent link: https://www.econbiz.de/10011758091

Sham Litigation, Delayed Tax Payment and Evasion : The Role of Informal Credit Market

Marjit, Sugata - 2020

We model the interaction between the informal credit market and the act of tax collection by the government; in presence and functioning of the informal credit market, the agents (the tax paying firms) engage in false or sham litigation and deferred tax payments. During the litigation period...

Persistent link: https://www.econbiz.de/10012843427

Differential Taxation and Tax Evasion by Small Business

Joulfaian, David - 2006

This paper examines the compliance pattern of small businesses, using pooled 1985 and 1988 Taxpayer Compliance Measurement Program (TCMP) data. Specifically, we focus on the voluntary reporting compliance of income from proprietorship, farm, and rental real estate activities. We find that...

Persistent link: https://www.econbiz.de/10012779928