Results 11 to 20 of about 81,587 (48)
Fines, nonpayment, and revenues: evidence from speeding tickets
Journal of Law, Economics & Organization, 2023 We estimate the effect of the level of fines on payment compliance and revenues collected from speeding tickets. Exploiting discontinuous increases in fines at speed cutoffs and reform-induced variation in these discontinuities, we implement two ...
Traxler Christian, Dušek Libor
semanticscholar +1 more source
Ghosting the Tax Authority: Fake Firms and Tax Fraud
Social Science Research Network, 2022 An important but poorly understood form of firm tax evasion arises from “ghost firms”—fake firms that issue fraudulent receipts so that their clients can claim false deductions.
Paul Carrillo +3 more
semanticscholar +1 more source
Casting a Wider Tax Net: Experimental Evidence from Costa Rica
American Economic Journal: Economic Policy, 2019 The majority of firms in developing countries are informal, yet even among registered firms, tax filing rates are low. We argue that non-filing of taxes among registered firms constitutes an important intermediate form of informality, which can be ...
A. Brockmeyer +3 more
semanticscholar +1 more source
The hidden wealth of English dynasties, 1892–2016
The Economic History Review, 2022 Using individual level records of all wealth-at-death in England, 1892-1992, together with new estimates of the wealth-specific rate-of-return on wealth, I estimate a plausible minimum level of the amount of inherited wealth that is hidden.
N. Cummins
semanticscholar +1 more source
Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts
American Economic Journal: Economic Policy, 2018 In 2008, the IRS initiated efforts to curb the use of offshore accounts to evade taxes. This paper uses administrative microdata to examine the impact of enforcement efforts on taxpayers’ reporting of offshore accounts and income.
Niels Johannesen +4 more
semanticscholar +1 more source
Evaluating the Commensurate with Income Standard
Journal of the American Taxation AssociationThis study analyzes a model in which intellectual property (IP) that generates uncertain future cash flows is sold by a U.S. parent to a foreign subsidiary. The parent has private, imperfect information regarding the value of the IP. The study compares
R. Sansing
semanticscholar +1 more source
The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown †
, 2014 Niels Johannesen, G. Zucman
semanticscholar +1 more source
Teaching the Tax Code: Earnings Responses to an Experiment with EITC Recipients
, 2009 Raj Chetty, Emmanuel Saez
semanticscholar +1 more source
The Effect of Hedge Fund Activism on Corporate Tax Avoidance
, 2012 C. S. A. Cheng +3 more
semanticscholar +1 more source
Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness
, 2014 Bill Francis +3 more
semanticscholar +1 more source