Results 261 to 270 of about 9,086 (285)
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2015
Tax evasion is considered by the international laws and domestic laws of most countries as a form of fraud. In most countries, a gap exists between the expected tax revenues and the tax revenues that are actually collected. This gap is naturally due to tax evasion.
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Tax evasion is considered by the international laws and domestic laws of most countries as a form of fraud. In most countries, a gap exists between the expected tax revenues and the tax revenues that are actually collected. This gap is naturally due to tax evasion.
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Journal of Economic Dynamics and Control, 2013
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
LEVAGGI, Rosella, MENONCIN, Francesco
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zbMATH Open Web Interface contents unavailable due to conflicting licenses.
LEVAGGI, Rosella, MENONCIN, Francesco
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Tax evasion and optimal environmental taxes [PDF]
Journal of Environmental Economics and Management, 2012 This paper introduces a new argument to the debate about the role of environmental taxes in modern tax systems. Some environmental taxes, particularly taxes on gasoline or electricity, are more difficult to evade than taxes on labor or income. When the tax base is shifted in a revenue-neutral manner toward these environmental taxes, the result is a net
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Tax Evasion by Individuals [PDF]
, 2014 The basic deterrence model of tax evasion is described, its main predictions are derived and limitations and flexibility are outlined. Further, the model is interpreted in light of some key institutional features characterising tax enforcement in OECD countries.
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Tax Evasion, Tax Rates, and Reference Dependence
FinanzArchiv, 2004Using cumulative prospect theory as a notable example of reference-dependent preference, we revisit the basic portfolio model of tax evasion. We show that some controversial implications of the standard expected-utility theory, including that of a negative relationship between tax rates and evaded income, can be corrected in a direction more consistent
ZANARDI, ALBERTO, BERNASCONI M.
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Tax Perception and Tax Evasion
IIM Kozhikode Society & Management Review, 2017The study attempts to report the factors that are responsible for people’s perceptions about taxation, in general, and tax evasion, in particular. The study frames a model, based on which research hypotheses are derived. Adopting crosssectional research design, a survey was carried out on a sample of 125 respondents. A pre-test was also carried out to
Rajat Deb, Sourav Chakraborty
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Journal of Public Economics, 1984
Abstract This paper examines some aspects of the decision to evade indirect taxes in the context of a monopolistic firm: in particular, the degree of interdependence between the tax shifting and the tax evasion decisions is analyzed both in the case of a fixed and of a variable probability of being detected.
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Abstract This paper examines some aspects of the decision to evade indirect taxes in the context of a monopolistic firm: in particular, the degree of interdependence between the tax shifting and the tax evasion decisions is analyzed both in the case of a fixed and of a variable probability of being detected.
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2007
Abstract Even compared to other white-collar crimes, tax crimes seem ambiguous in their moral character: no one likes to pay taxes, and most people take steps to minimize their liability; however, we recognize that taxes are the fuel on which a liberal society runs, and we resent it when others fail to pay their fair share.
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Abstract Even compared to other white-collar crimes, tax crimes seem ambiguous in their moral character: no one likes to pay taxes, and most people take steps to minimize their liability; however, we recognize that taxes are the fuel on which a liberal society runs, and we resent it when others fail to pay their fair share.
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Tax morale and tax evasion reports
Economics Letters, 2013The study proposes a new measure of tax morale for Italy based on voluntary tax evasion reports. Using this measure, I detected a positive relationship between tax morale and social capital, political participation, and immigration, but a negative relationship between tax morale and the dissatisfaction with public services and unemployment.
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2014
This contribution surveys theoretical analyses of tax evasion by firms. It uses a simple model in which the firm determines economic activity and the under-declaration of the tax base to integrate various approaches into a coherent analytical framework. Initially, the chapter characterises the basic features of the firm's decision.
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This contribution surveys theoretical analyses of tax evasion by firms. It uses a simple model in which the firm determines economic activity and the under-declaration of the tax base to integrate various approaches into a coherent analytical framework. Initially, the chapter characterises the basic features of the firm's decision.
openaire +2 more sources