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Corruption in tax and taxing the corruption

Pazhanisamy, R. - 2019

Most of the countries in the world face corruption and struggling against to it in many aspects. Due to various … long existence of corruption around the world made an illusion to the policy makers and public as it is unavoidable and … adjustable. This creates an intuition to esquire into what makes the corruption market successful all over the world for many …

Persistent link: https://www.econbiz.de/10012119899

Bureaucratic Corruption and Profit Tax Evasion

Goerke, Laszlo - 2006

bureaucrats. It is shown that the existence of tax evasion does not affect corruption activities at the firm level, while the … budgetary repercussions of tax evasion induce less corruption. Policy measures which alter the gains or losses from corruption …

Persistent link: https://www.econbiz.de/10012780466

Corruption, tax evasion and the Laffer curve

Sanyal, Amal; Gang, Ira N.; Goswami, Omkar - 1998 - Revised May 1998

corruption in the administration, these outcomes become more likely. …

Persistent link: https://www.econbiz.de/10011577277

Firm-level determinants of business tax evasion in emerging economies : the case of Argentina

Pedroni, Florencia Verónica; Briozzo, Anahí; Pesce, … - In: Revista de métodos cuantitativos para la economía y … 34 (2022), pp. 83-117

determinants such as: corruption, regulation and bureaucracy, quality of public and government services, detection probability …

Persistent link: https://www.econbiz.de/10013485826

Languages and conforming tax avoidance : the roles of corruption and public governance

Faisal, Muhammad; Utama, Sidharta; Sari, Dahlia; Rosid, … - In: Cogent business & management 10 (2023) 3, pp. 1-30

corruption and public governance modulate this relationship. This study uses a cross-country analysis of 33 sample countries. The … that low levels of corruption and strong public governance played a role in suppressing high conforming tax avoidance … behavior in countries with strong FTR speakers. These insights underscore the significance of national anti-corruption efforts …

Persistent link: https://www.econbiz.de/10014506375

Is the severity of the penalty an effective deterrent? : a strategic approach for the crime of tax evasion

Chiarini, Bruno; Marzano, Elisabetta - 2016

In order to analyze the severity of sentencing, and to show how the probabilistic interpretation of strategic behavior can be tricky, this paper uses the crime strategic model (inspection game) proposed by Tsebelis. This model shows that any attempts to increase the severity of punishment will...

Persistent link: https://www.econbiz.de/10011544186

Prospect theory and tax evasion : a reconsideration of the Yitzhaki puzzle

Piolatto, Amedeo; Rablen, Matthew D. - 2013

The standard expected utility model of tax evasion predicts that evasion is decreasing in the marginal tax rate (the Yitzhaki puzzle). The existing literature disagrees on whether prospect theory overturns the puzzle. We disentangle four distinct elements of prospect theory and find loss...

Persistent link: https://www.econbiz.de/10010221551

Tax morale and fairness in conflict : an experiment

Engel, Christoph; Mittone, Luigi; Morreale, Azzurra - 2019

Arguably, for many citizens the perceived expected disutility from sanctions is smaller than the monetary gain from tax evasion. Nevertheless most people pay their taxes most of the time. In a lab experiment, we show that the willingness to pay taxes even absent enforcement is indeed pronounced....

Persistent link: https://www.econbiz.de/10011977884

The deterrence effect of whistleblowing : an event study of leaked customer information from banks in tax havens

Johannesen, Niels; Stolper, Tim B. M. - 2017

We document that the first leak of customer information from a tax haven bank caused a significant decrease in the market value of Swiss banks known to be assisting with tax evasion and that the decrease was largest for the banks most strongly involved. These findings suggest that markets...

Persistent link: https://www.econbiz.de/10011635992

Voluntary disclosure of evaded taxes : increasing revenues, or increasing incentives to evade?

Langenmayr, Dominika - 2015

Many countries apply lower fines to tax evading individuals when they voluntarily disclose the tax evasion they committed. I model such voluntary disclosure mechanisms theoretically and show that while such mechanisms increase the incentive to evade taxes, they nevertheless increase tax revenues...

Persistent link: https://www.econbiz.de/10010518796