Results 1 to 10 of about 81,587 (48)
The American Economic Review, 2022 This paper investigates the trade-offs between local elites and state agents as tax collectors in low-capacity states. We study a randomized policy experiment assigning neighborhoods of a large Congolese city to property tax collection by city chiefs or ...
Pablo Balán +3 more
semanticscholar +1 more source
Political Alignment, Attitudes Toward Government, and Tax Evasion
American Economic Journal: Economic Policy, 2021 We ask whether attitudes toward government play a causal role in the evasion of US personal income taxes. As turnover elections move voters in partisan counties into and out of alignment with the party of the president, we find with alignment (i ...
J. Cullen +2 more
semanticscholar +1 more source
Tax Compliance and Enforcement
Journal of Economic Literature, 2018 This paper reviews recent economic research in tax compliance and enforcement. After briefly laying out the economics of tax evasion, it focuses on recent empirical contributions.
J. Slemrod
semanticscholar +1 more source
Firms, Informality, and Development: Theory and Evidence from Brazil
The American Economic Review, 2018 This paper develops and estimates an equilibrium model where heterogeneous firms can exploit two margins of informality: (i) not register their business, the extensive margin; and (ii) hire workers “off the books,” the intensive margin.
Gabriel Ulyssea
semanticscholar +1 more source
The American Economic Review, 2019 To investigate the enforcement value of third-party information on potentially collusive taxpayers, I study an anti-tax evasion program that rewards consumers for ensuring that firms report sales and establishes a verification system to aid whistle ...
Joana Naritomi
semanticscholar +1 more source
Journal of Travel Research, 2023 Tax havens are often connected to growth in tourism, as finance and tourism conveniently share infrastructural prerequisites. This paper addresses the detrimental impacts of a tax haven development strategy adopted by small open economies in relation to ...
Zheng Chris Cao, C. Jones, Yama Temouri
semanticscholar +1 more source
Electronic Payment Technology and Tax Compliance: Evidence from Uruguay’s Financial Inclusion Reform
American Economic Journal: Economic PolicyDoes the digitization of transactions in an economy increase tax compliance? We study the effect of financial incentives on the adoption of electronic payment technology and on tax compliance by firms.
A. Brockmeyer, Magaly Sáenz Somarriba
semanticscholar +1 more source
Compliance Burden and Tax Gap Among Micro and Small Businesses: Evidence From Ghana
SAGE Open, 2022 The question of how much of the potential tax revenue is actually obtained remains very critical in Ghana’s efforts to improve domestic revenue mobilization.
J. Peprah +5 more
semanticscholar +1 more source
VAT Adoption and Corporate Income Tax Avoidance
Journal of the American Taxation Association, 2023 This study provides evidence of the relationship between adopting a value-added tax (VAT) and corporate income tax avoidance. Our analysis exploits the staggered replacement of retail sales tax with VAT in China between 2012 and 2019. Based on a sample
C. S. A. Cheng +2 more
semanticscholar +1 more source
Institutions and Corporate Tax Evasion: A Review of the Literature and a Methodological Approach
Journal of International Accounting Research, 2023 We first review the recent research published in the Journal of International Accounting Research (JIAR) on the influence of international institutions on accounting practices.
Kiridaran Kanagaretnam +3 more
semanticscholar +1 more source