Results 121 to 130 of about 749,119 (303)
Measuring levelling up in a many‐dimensioned world: an application to the United Kingdom
Fiscal Studies, EarlyView.Abstract The analysis of regional growth or levelling up in income, health and human resources is a challenge as it involves measuring growth multidimensionally with ordered categorical variables. The lack of a cardinal measure and the ambiguity inherent in its arbitrary cardinalisation is the source of the problem.
Gordon Anderson +1 more
wiley +1 more source
Tax Rates, Tax Evasion, and Growth in a Multi-period Economy [PDF]
We extend the basic tax evasion model to a multi-period economy exhibiting sustained growth. When individuals conceal part of their true income from the tax authority, they face the risk of being audited and hence of paying the corresponding fine.
Judith Panadés, Jordi Caballé
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Easy come, easy go: non‐compliance, overwithholding and income tax revenue in Germany
Fiscal Studies, EarlyView.Abstract This paper examines tax non‐compliance among individuals in Germany who were legally required to file a tax return but failed to do so. Using administrative tax data and simulation‐based analysis, we quantify the financial implications of non‐compliance for approximately 1.5 million affected individuals.
Sven Stöwhase
wiley +1 more source
Voting on Redistribution with Tax Evasion [PDF]
This paper analyzes voting on a linear income tax which is redistributed lump sum to the taxpayers. Individuals can evade taxes, which leads to penalties if evasion is detected.
Rainald Borck
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The carbon content of billionaire wealth: composition, concentration and taxation
Fiscal Studies, EarlyView.Abstract How large are billionaires' carbon footprints? While increasing evidence highlights large disparities in emissions between and within countries, detailed individual‐level data on emissions portfolios remain scarce. In this paper, we analyse the wealth composition of the top 500 billionaires and construct a dataset linking each of their assets ...
Krystian Bua +5 more
wiley +1 more source
, 2012 AbstractThis article briefly maps the domain of tax evasion and draws on the best data available from the United States to illustrate the magnitude of the problem. It reviews the scientific literature on the primary drivers of tax evasion. The nature and extent of tax evasion vary across contexts and time, depending on opportunity to evade tax and the ...
openaire +2 more sources
Tax Evasion and the Allocation of Capital [PDF]
The efficiency cost of capital misallocations between the corporate sector and the noncorporate sector is typically measured using statutory tax differences.
Don Fullerton, Marios Karayannis
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Journal of Accounting Research, EarlyView.ABSTRACT This study examines the spillover effect of bank financial misconduct on the uninsured deposits of peer banks within local markets. We first validate that misconduct banks experience an increase in deposit spreads and a corresponding outflow of deposits following the misconduct. We then show local peer banks exhibit divergent deposit responses,
Ya Kang, Yupeng Lin, Yang Qiu
wiley +1 more source
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.
Mathieu Lefebvre +3 more
core +6 more sources
The Reform and Design of Commodity Taxes in the Presence of Tax Evasion with Illustrative Evidence from India [PDF]
The literature on tax evasion and its implication for optimal tax theory has concentrated on income tax evasion. The issue of commodity tax evasion has received relatively little attention even though it is important in many cases, especially in ...
Ray, R.
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