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Does tax evasion affect economic crime?
Argentiero, Amedeo; Chiarini, Bruno; Marzano, Elisabetta - 2018
crime that are related to economic determinants: property crimes (including robbery, theft and car theft), fraud and usury …
Persistent link: https://www.econbiz.de/10011814715
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Positive Incentives : The Income Effect and The Optimal Regulation of Crime
MacLeod, William Bentley; Rivera, Roman - National Bureau of Economic Research - 2024
Theories of crime in economics focus on the roles of deterrence and incapacitation in reducing criminal activity. In … play a role in crime reduction. This paper extends the Becker-Ehrlich model to a standard labor supply model that includes … an individual chooses to engage in crime. Second, we show that whether the production of criminal activity is a …
Persistent link: https://www.econbiz.de/10015056129
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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
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The Interpretation of Plurilingual Tax Treaties : Routine Interpretation — A Refutation
Resch, Richard Xenophon - 2020
Based on an analysis of 3,844 tax treaties, the Vienna Convention on the Law of Treaties and its Commentaries (VCLT), and case law of various domestic and international courts.The current orthodoxy maintains that courts are not required to compare all language texts of a plurilingual treaty but...
Persistent link: https://www.econbiz.de/10012850635
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Social Network and Tax Evasion : Theoretical Model and Empirical Evidence in Bangladesh
Mannan, Dr Kazi Abdul; Farhana, Dr Khandaker Mursheda; … - 2021
This paper examines ethical and behavioral aspects of taxpayers, the financial condition of citizens, tax fairness, taxpayer services, complexities in the tax regime, tax rates, penalties and enforcement, and tax amnesties and the black economy. Primary data were collected by conducting a survey...
Persistent link: https://www.econbiz.de/10013223732
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The Psychic Cost of Tax Evasion
Thomas, Kathleen DeLaney - 2015
taxpayers. According to standard deterrence theory, policymakers should be able to reduce tax evasion by increasing tax …
Persistent link: https://www.econbiz.de/10013032515
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When Is Tax Enforcement Publicized?
Blank, Joshua D. - 2010
Every spring, the federal government appears to deliver an abundance of announcements that describe criminal convictions and civil injunctions involving taxpayers who have been accused of committing tax fraud. Commentators have occasionally suggested that the government announces a large number...
Persistent link: https://www.econbiz.de/10013146483
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Legal Calculators and the Tax System
Blank, Joshua D. - 2020
When consumers have questions about companies' services and products, whether medical insurance, airline tickets or home appliances, they almost always encounter automated agents and other forms of customer service technology. Increasingly, tax authorities have begun to offer online...
Persistent link: https://www.econbiz.de/10012848769
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Testing the Models of Tax Compliance : The Use-Tax Experiment
Thimmesch, Adam B. - 2016
Researchers in a number of fields have explored the question of why people voluntarily comply with the tax laws. The resulting scholarship suggests that a number of factors influence that decision, but the precise role of, and interaction between, those factors continue to be subjects of debate....
Persistent link: https://www.econbiz.de/10014137603
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Regulating Tax Return Preparation
Soled, Jay A.; Thomas, Kathleen DeLaney - 2017
Annually, the U.S. government collects nearly $3 trillion of income and employment taxes. With respect to these collections, Form 1040 (U.S. Individual Income Tax Return) seeks to ensure taxpayer accuracy. Currently, two sets of players dominate the Form 1040 preparation and submission process:...
Persistent link: https://www.econbiz.de/10014124822