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Tax Avoidance / Tax Evasion

, 1983
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Tax Incidence and Tax Avoidance*

Contemporary Accounting Research, 2021
ABSTRACTEconomists broadly agree that the economic burden of corporate taxes is not entirely borne by shareholders but also borne in part by employees and consumers. We examine corporate tax avoidance in a setting where shareholders do not bear the entire economic burden of the corporate tax.
Dyreng, Scott D., Jacob, Martin, Jiang, Xu, Müller, Maximilian A.   +3 more
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Taxes on Tax‐Exempt Bonds [PDF]

The Journal of Finance, 2007
ABSTRACTImplicit tax rates priced in the cross section of municipal bonds are approximately two to three times as high as statutory income tax rates, with implicit tax rates close to 100% using retail trades and above 70% for interdealer trades. These implied tax rates can be identified because a portion of secondary market municipal bond trades ...
Andrew Ang, Vineer Bhansali, Yuhang Xing
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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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Taxing Tax Expenditures

SSRN Electronic Journal, 2010
This essay, "Taxing Tax Expenditures?" is a chapter from a forthcoming book, The Proper Tax Base; Structural Fairness From and International and Comparative Perspective: Essays in Honor of Paul McDaniel, Yariv Brauner & Martin J. McMahon, Jr., Eds., (Kluwer Law International).
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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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