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Unraveling the paradox of anticorruption messaging : experimental evidence from a tax administration reform
Ajzenman, Nicolas; Ardanaz, Martin; Cruces, Guillermo; … - 2024
Recent literature highlights a paradox in corruption prevention messaging: instead of reducing tolerance for corruption …, such campaigns can inadvertently intensify it by priming the existence of corruption while failing to diminish citizens … combating corruption often backfire among individuals with preexisting negative perceptions of corruption, we posit that an …
Persistent link: https://www.econbiz.de/10014534715
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Herding, rent-seeking taxpayers, and endemic corruption
Epstein, Gil S.; Gang, Ira N. - 2022
In an environment with extensive corruption where much of the population evades paying their full taxes due, we tackle …
Persistent link: https://www.econbiz.de/10013469619
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Combating overreporting of deductions in tax returns: prefilling and restricting the deductibility of expenditures
Fochmann, Martin; Hechtner, Frank; Kölle, Tobias; … - In: Journal of Business Economics 91 (2021) 7, pp. 935-964
We experimentally analyze three anti-tax-evasion mechanisms: (1) prefilling of deductions in tax returns, (2) restricting tax evasion opportunities by either disallowing or (3) limiting the deductibility of expenditures. We find that prefilling compared to blank forms reduces tax evasion....
Persistent link: https://www.econbiz.de/10014501446
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Taxes and bribery: The role of monitoring, bargaining power and red tape
Gauthier, Bernard; Goyette, Jonathan - Département d'économique, Faculté d'administration - 2012
This paper investigates the negotiation over bribe and tax payments during the tax collection process in poor countries. We build a simple model where tax officials and firms bargain over bribes to let firms evade part of their taxes. Using a unique dataset on Ugandan firms we test the...
Persistent link: https://www.econbiz.de/10010783574
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Fiscal policy and corruption
Gauthier, Bernard; Goyette, Jonathan - Département d'économique, Faculté d'administration - 2012
collection process. We examine the effect of fiscal policy and corruption control mechanisms on the prevalence of tax evasion and … corruption behaviour, and their impact on firm growth and social welfare. We first model a situation where bureaucrats are … probability of detection of corrupt bureaucrats which leads to a no-corruption equilibrium. However, when the public …
Persistent link: https://www.econbiz.de/10010783575
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Herding, rent-seeking taxpayers, and endemic corruption
Epstein, Gil S.; Gang, Ira N. - 2022
In an environment with extensive corruption where much of the population evades paying their full taxes due, we tackle …
Persistent link: https://www.econbiz.de/10014322647
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Tax avoidance and optimal income tax enforcement
Gamannossi degl Innocenti, Duccio; Rablen, Matthew D. - 2017
We examine the optimal auditing problem of a tax authority when taxpayers can choose both to evade and avoid. For a convex penalty function the incentive-compatibility constraints may bind for the richest taxpayer and at a positive level of both evasion and avoidance. The audit function is...
Persistent link: https://www.econbiz.de/10011673198
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The German Federal Court of Audit's observations of and comments on tax administration and tax compliance
Schöbel, Enrico - Staatswissenschaftliche Fakultät, … - 2006
Auditing institutions, such as the German Federal Court of Audit (BRH), provide information on public revenue and public spending. The question of how to increase tax compliance has been of frequent interest. Unfortunately, information from German taxpayers? declaration behaviour (beyond the...
Persistent link: https://www.econbiz.de/10009211188
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The German Federal Court of Audit's observations of and comments on tax administration and tax compliance
Schöbel, Enrico - 2006
Auditing institutions, such as the German Federal Court of Audit (BRH), provide information on public revenue and public spending. The question of how to increase tax compliance has been of frequent interest. Unfortunately, information from German taxpayers? declaration behaviour (beyond the...
Persistent link: https://www.econbiz.de/10010297269
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Tax avoidance and optimal income tax enforcement
Gamannossi degl'Innocenti, Duccio; Rablen, Matthew D. - 2017
We examine the optimal auditing problem of a tax authority when taxpayers can choose both to evade and avoid. For a convex penalty function the incentive-compatibility constraints may bind for the richest taxpayer and at a positive level of both evasion and avoidance. The audit function is...
Persistent link: https://www.econbiz.de/10012028695