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Effects of institutional history and leniency on collusive corruption and tax evasion

Buckenmaier, Johannes; Dimant, Eugen; Mittone, Luigi - 2017 - This version: September 29, 2017

corruption and tax compliance. We do this through a leniency program. In our experiment we nest collusive corruption within a tax …

Persistent link: https://www.econbiz.de/10011729754

Corruption in customs

Chalendard, Cyril; Fernandes, Ana Margarida; Raballand, … - 2021

This paper presents a new methodology to detect corruption in customs and applies it to Madagascar’s main port … the approach, but also triggered a novel manifestation of manipulation that rejuvenated systemic corruption. Tax revenue … losses associated with the corruption scheme are approximately 3 percent of total taxes collected and highly concentrated …

Persistent link: https://www.econbiz.de/10012797667

Taxation and corruption : theory and firm-level evidence from Uganda

Gauthier, Bernard P.; Goyette, Jonathan - In: Applied economics 46 (2014) 22/24, pp. 2755-2765

Persistent link: https://www.econbiz.de/10010417155

Rewarding Honest Taxpayers? Evidence on the Impact of Rewards from Field Experiments

Feld, Lars P.; Frey, Bruno S.; Torgler, Benno - 2006

This paper analyzes the impact of rewards on tax compliance as an additional instrument to take into account. While social psychologists and neuroscientists have emphasized the importance of rewards, the tax compliance literature has strongly disregarded the possibilities of rewards. The use of...

Persistent link: https://www.econbiz.de/10012168246

Legitimate Authorities and Rational Taxpayers : An Investigation of Voluntary Compliance and Method Effects in a Survey Experiment of Income Tax Evasion

Robbins, Blaine - 2018

In order to collect the revenue necessary to fund public goods, states are often required to both deter tax evasion and encourage voluntary tax compliance on the part of their citizens. While most prior research has focused on explaining tax evasion with standard economic model parameters, there...

Persistent link: https://www.econbiz.de/10012934720

Gender, social value orientation, and tax compliance

D'Attoma, John; Volintiru, Clara; Malezieux, Antoine - 2018

This paper brings an important empirical contribution to the academic literature by examining whether gender differences in tax compliance are due to higher prosociality among women. We conducted a large cross-national tax compliance experiment carried out in Italy, U.K., U.S., Sweden, and...

Persistent link: https://www.econbiz.de/10011936249

Does tax evasion affect firms’ internal control? Some evidence from an experimental approach

Barile, Lory - Dipartimento di Politica Economica, Finanza e Sviluppo … - 2012

The aim of this work is to analyze tax evasion as a factor that potentially affects internal control of firms as an application of the Chen and Chu’s model (2005). For this purpose an experimental approach was employed. Treatments varied depending on whether agents were assumed to be...

Persistent link: https://www.econbiz.de/10009493712

Beyond Punishment : A Tax Compliance Experiment with Taxpayers in Costa Rica

Torgler, Benno - 2008

Tax compliance experiments have been conducted with students and have focused on the effects of deterrence on tax compliance. However, important insights can be gained looking at alternative instruments. A main purpose of this paper is to conduct an experiment in Costa Rica not with students...

Persistent link: https://www.econbiz.de/10014215319

Beyond Punishment: a tax compliance experiment with taxpayers in Costa Rica

Torgler, Benno - In: Revista de Analisis Economico – Economic Analysis Review 18 (2003) 1, pp. 27-56

Persistent link: https://www.econbiz.de/10005698247

Rewarding Honest Taxpayers? Evidence on the Impact of Rewards from Field Experiments

Feld, Lars P.; Frey, Bruno S.; Torgler, Benno - Center for Research in Economics, Management and the … - 2006

Persistent link: https://www.econbiz.de/10005226982