Results 11 to 20 of about 82,363 (41)
Brazil: Tax Expenditure Rationalization Within Broader Tax Reform
IMF Working Papers, 2021 The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities ...
Maria Coelho
semanticscholar +1 more source
Externalities in International Tax Enforcement: Theory and Evidence
Social Science Research Network, 2020 We show that the fiscal authorities of high-tax countries can lack the incentives to combat profit shifting to tax havens. Instead, they have incentives to focus their enforcement efforts on relocating profits booked by multinationals in other high-tax ...
Thomas Tørsløv, Ludvig Wier, G. Zucman
semanticscholar +1 more source
CECCAR Business Review, 2021 This paper is based on quantitative research regarding the impact of amending the VAT legislation on the business environment and on the population, illustrates the methodology behind the research, analysis and interpretation of results, and determines ...
G. Stanciu
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
Direct Taxation in the European Union Countries (I)
CECCAR Business Review, 2021 The importance of the topic lies in the role played by taxation and fiscal reforms in this field for the economic development of the states around the globe especially as this paper focuses on the Member States of the European Union, which record ...
Maria-Cosmina Pințea
semanticscholar +1 more source
The Costs of Corporate Tax Complexity
American Economic Journal: Economic Policy, 2018 Does tax code complexity alter corporate behavior? We investigate this question by studying the decision to claim refunds for tax losses. In a sample of 1.2 million observations from the population of corporate tax returns, only 37 percent of eligible ...
Eric Zwick
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
Strategic Incentives for Adopting the Global Minimum Tax
Journal of Legal AnalysisThe USA, alongside many other nations, presently faces a vital policy choice: should it adopt the global minimum tax proposed by the Organization for Economic Cooperation and Development, purportedly to ensure basic levels of corporate taxation of ...
W. Cui
semanticscholar +1 more source
, 2018 Many factors affect the willingness to pay taxes for taxpayers. Several previous studies have presented different results on these factors. This study aims to obtain empirical evidence about the factors that affect the willingness to pay taxes on the ...
Sungkono Sungkono, Slamet Sugiyanti
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