Results 21 to 30 of about 81,587 (48)
Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes
, 2016 W. Kopczuk +3 more
semanticscholar +1 more source
Corporate Tax Havens and Transparency
, 2015 Morten Bennedsen, Stefan Zeume
semanticscholar +1 more source
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How Costly is Tax Avoidance? Evidence from Structural Estimation
Accounting Review, 2023I develop a structural model to quantify the costs of tax avoidance. In the model, the firm trades off tax savings with tax audit risk, financial reporting considerations, and operational frictions imposed by tax avoidance, the last of which I label as
Charles G. McClure
semanticscholar +1 more source
Tax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesia
The American Economic Review, 2021We compare two approaches to increasing tax revenue: tax administration and tax rates. We show that when Indonesia moved top regional firms into “medium taxpayer offices,” with high staff-to-taxpayer ratios, tax revenue more than doubled.
M. Basri +3 more
semanticscholar +1 more source
Enforcing Wealth Taxes in the Developing World: Quasi-Experimental Evidence from Colombia
American Economic Review: Insights, 2021This paper investigates the feasibility of wealth taxation in developing countries. It uses rich administrative data from Colombia and leverages a government-designed program for voluntary disclosures of hidden wealth as well as the threat of detection ...
Juliana Londoño-Vélez +1 more
semanticscholar +1 more source
Corporate Taxation under Weak Enforcement
American Economic Journal: Economic Policy, 2021How should developing countries tax corporate income? We study this question in Costa Rica, where firms face higher average tax rates on profits when revenues marginally increase.
Pierre Bachas, Mauricio Soto
semanticscholar +1 more source
Where Do My Tax Dollars Go? Tax Morale Effects of Perceived Government Spending
Social Science Research Network, 2022Do perceptions about government spending affect willingness to pay taxes? We test this hypothesis with a natural field experiment that focuses on the allocation of property taxes to public schools.
Matias Giaccobasso +3 more
semanticscholar +1 more source
Corporate Tax Benefits from Hometown-Connected Politicians
Accounting Review, 2023This study examines whether politicians exhibit hometown favoritism in assigning preferential corporate income tax rates. We find that firms with hometown connections to incumbent provincial leaders experience favorable tax treatment.
Chunfang Cao +4 more
semanticscholar +1 more source
Quantitative Analysis of a Wealth Tax for the United States: Exclusion and Expenditures
Social Science Research Network, 2023We use an overlapping generations model with endogenous avoidance and rich tax detail to quantitatively analyze two major issues in the design of a wealth tax for the United States: the provision of exclusions for certain housing and business equity, and
Rachel Moore, Brandon Pecoraro
semanticscholar +1 more source
Income Shifting out of the United States by Foreign Multinational Firms
The Review of financial studiesI find that foreign multinational firms engage in tax-motivated income shifting out of the United States. The analysis uses novel data on foreign-owned U.S.
James F. Albertus
semanticscholar +1 more source