Results 241 to 250 of about 828,796 (292)

Tax Preparers and Tax Evasion: Punishing Tax Payers or Tax Preparers?

FinanzArchiv, 2020
We focus on amoral taxpayers who are aware of having a biased perception of the audit probability but are unable to correct such bias without the help of a tax preparer. The tax preparation market is characterized by imperfect competition. Profit maximization implies that the suggested correction of the evasion amount is partial and the report is not ...
Marchese C., Venturini A.
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Conditional Withholding Tax: A Tax on Tax Planning

Bulletin for International Taxation, 2017
This article discusses the merits of a conditional withholding tax on intra-group payments of interest and royalties. The authors argue that a conditional withholding tax would help to counter base erosion and profit shifting and would establish an international minimum norm for corporate income tax rates.
Vleggeert, J., Vording, H.
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Tax Structure and Tax Compliance

The Review of Economics and Statistics, 1990
A model of individual tax compliance behavior, including evasion and avoidance, is developed and estimated. The model recognizes the importance of marginal income tax rates, payroll tax contributions and benefits, and the probabil- ity of detection and the penalty on unpaid taxes. Share equations for avoidance, evasion and reported income are estimated
Alm, James, Bahl, Roy W., Murray, Matthew N.   +2 more
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The Proposed Bank Tax: To Tax or Not To Tax?

Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2012
This article considers the bank tax proposed by the Dutch government in late 2011. This bank tax is considered along with two anticipated measures, namely amendments to the regulatory capital requirements for Dutch banks, which are expected to be introduced via an EU Regulation and an EU Directive, and amendments to the Dutch deposit guarantee scheme.
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Taxing Hard-to-Tax Markets [PDF]

, 2013
Tax enforcement costs constrain the government?s ability to observe economic transactions, giving rise to hard-to-tax (HTT) markets. In these markets transactions are untaxed and consumers are better off than in taxed markets. This paper studies a novel approach to combat evasion in HTT markets: consumer auditing, which rewards consumers for requesting
Arbex, Marcelo, Mattos, Enlinson, Ogura, Laudo M.   +2 more
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Taxpayers’ Subjective Concepts of Taxes, Tax Evasion, and Tax Avoidance

2019
The motivation to comply or not to comply is considerably influenced by beliefs, attitudes, and social representations of taxpayers. These subjective conceptualizations and evaluations are often not objective or true, but they determine how citizens construct their subjective reality.
Kogler, Christoph, Kirchler, Erich
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Kolm’s Tax, Tax Credit, and the Flat Tax

2011
In several of his recent contributions, most notably Kolm (2004), Serge-Christophe Kolm has developed a solution to the macro-justice problem which he calls Equal Labor Income Equalization (ELIE). It consists in a particular labor income taxation scheme that he advocates as the ideal compromise between freedom and equality requirements.
Marc Fleurbaey, François Maniquet
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Tax rules

Social Choice and Welfare, 2012
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Gersbach, Hans, Hahn, Volker, Imhof, Stephan   +2 more
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Tax Department Design, Tax Planning, and Tax Risk

Despite the central role of corporate tax departments in managing multinational enterprises' (MNEs) global tax positions, little is known about how their internal design shapes corporate tax behavior. Drawing on hand-collected data on more than 8,000 tax employees across 309 publicly listed European MNEs, we examine the association between tax ...
Harald Johannes Amberger, Henning Giese, Reinald Koch, Lukas Ortner   +3 more
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TAX COMPLIANCE: TAX CONTROL OR TAX MORALITY?

Herald of Omsk University. Series: Economics, 2019
Studies of the factors of tax behavior are still actual in modern conditions for many countries of the world due to the presence of a significant sector of opportunistic behavior. In connection with a very wide range of motivational factors, the identification of the most effective ones in terms of their impact on tax compliance is required.
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