Results 71 to 80 of about 663,401 (208)
Tax Evasion, Welfare Fraud, and ”The Broken Windows” Effect: An Experiment in Belgium, France and the Netherlands [PDF]
In a series of experiments conducted in Belgium (Wallonia and Flanders), France and the Netherlands, we compare behavior regarding tax evasion and welfare dodging, with and without information about others’ behavior.
Arno Riedl +3 more
core +6 more sources
The Link between the Intrinsic Motivation to Comply and Compliance Behavior – A Critical Appraisal of Existing Evidence [PDF]
Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with respect to underground activities such as tax evasion.
Martin Halla
core
Capital Gains Realizations of the Rich and Sophisticated [PDF]
This paper attempts to bring theoretical and empirical research on capital gains realization behavior closer together by considering whether investors who appear to engage more in strategic tax avoidance activity also respond differently to tax rates. We
Alan J. Auerbach, Jonathan M. Siegel
core
A NEUROECONOMIC APPROACH OF TAX BEHAVIOR [PDF]
Annals of the University of Oradea: Economic Science, 2012 Governments around the world register substantial losses due to tax non-compliance behavior. Whether it is tax avoidance or tax evasion, non-compliance has repercussions on the whole society because it mitigates the quality of the provision of public ...
Nichita Ramona-Anca +1 more
doaj
Consumer Response to Cigarette Excise Tax Changes [PDF]
We use a rich dataset of weekly cigarette sales to examine how consumers adapt their behavior before and after excise tax increases--whether by reducing demand, stockpiling, traveling to low-tax jurisdictions, or substituting towards lower-cost brands ...
Chiou, Lesley, Muehlegger, Eric
core +1 more source
Income Tax Incentives to Promote Saving [PDF]
We examine six alternative plans which might be discussed in an effort to increase consumer savings through the personal income tax system in the United States.
Charles Becker, Don Fullerton
core
Profit Shifting by Multinationals: Indirect Evidence from European Micro Data [PDF]
, 2007 We provide indirect empirical evidence of profit shifting behavior by multinational enterprises. This issue is analyzed in an econometric panel study for the years 1995 to 2005 and additionally in a cross-section for 2004 using a large micro database of ...
Dischinger, Matthias
core +4 more sources
SAGE OpenThe interests of the agent (manager) are not always aligned with the interests of the principal. It is possible that the agent will act for himself and not in the best interest of the principal.
Erwin Harinurdin +2 more
doaj +1 more source
Non-Compliance under a Negative Income Tax [PDF]
In this note we model the individual decision on income underreporting in a system with a negative income tax. We show that a change in the tax rate has opposing effects on the compliance behavior of the poor and the rich.negative income ...
Friedrich Schneider, Martin Halla
core
MANAGEMENT OF TAX RISKS IN SYSTEM OF MANAGEMENT ACCOUNTING
Статистика и экономика, 2016 In article questions on decrease in tax risk within management accounting are considered. The main characteristics inherent in tax risk are defined behavior models of taxpayers are allocated.
Mаrina V. Shtiller
doaj +1 more source