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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
It is well known that the government’s complete failure to enforce a law can nullify that law. But what are the effects of partial enforcement? This Article shows that imperfect enforcement can alter the de facto content of the written law in predictable and beneficial ways. Specifically, in...
Persistent link: https://www.econbiz.de/10014158272
corruption is pervasive - a model that considers the existence of strategic transmission of information. Most of the literature … on corruption assumes that the taxpayer and the tax inspector jointly decide on the income to report, which also … part of a larger effort in the group to understand how the existence of corruption affects the remuneration schemes tax …
Persistent link: https://www.econbiz.de/10012748865
Can governments successfully combat bureaucratic corruption by "hiring integrity" from the private sector? This paper … examines the impact of hiring private firms to collect information for government anti-corruption efforts. In the past two … data that governments can use to fight corruption in customs agencies. I find that countries implementing such inspection …
Persistent link: https://www.econbiz.de/10014067515
corruption and tax compliance. We explore this through a formal leniency program. In our experiment, we nest collusive corruption …
Persistent link: https://www.econbiz.de/10011861538
corruption and tax compliance. We explore this through a formal leniency program. In our experiment, we nest collusive corruption …
Persistent link: https://www.econbiz.de/10011894106
collusion between the inspector and the taxpayer. In a corrupt regime the cost of corruption has a regressive bias. Also, it is …
Persistent link: https://www.econbiz.de/10005078593
Can governments successfully combat bureaucratic corruption by “hiring integrity” from the private sector? This paper … examines the impact of hiring private firms to collect information for government anti-corruption efforts. In the past two … data that governments can use to fight corruption in customs agencies. I find that countries implementing such inspection …
Persistent link: https://www.econbiz.de/10005357218
corruption and tax compliance. We explore this through a formal leniency program. In our experiment, we nest collusive corruption …
Persistent link: https://www.econbiz.de/10014112198
Across 69 countries, higher tax rates are associated with less unofficial activity as a percent of GDP but corruption … burden of bureaucracy and corruption. Dodging the Grabbing Hand in this way reduces tax revenues as a percent of both …
Persistent link: https://www.econbiz.de/10014034867