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Journal of Public Economic Theory, 2020
AbstractHousehold members share public goods and make intraâhousehold transfers. We show how these features of the household interact with the tax evasion decision, and identify the dimensions in which household evasion differs from individual evasion.
Nigar Hashimzade +2 more
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AbstractHousehold members share public goods and make intraâhousehold transfers. We show how these features of the household interact with the tax evasion decision, and identify the dimensions in which household evasion differs from individual evasion.
Nigar Hashimzade +2 more
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Journal of Public Economics, 2005 Standard models of tax evasion implicitly assume that evasion is either fully detected, or not detected at all. Empirically, this is not the case, casting into doubt the traditional rationales for interior evasion choices. I propose two alternative, dynamic explanations for interior tax evasion rates: First, fines increasing in the duration of an ...
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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 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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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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Economia Politica, 2018
I study the anonymous tax evasion reports collected by the website evasori.info for Italy. I find that tax morale, measured by the number of reports per unit of irregular activity, is negatively associated with the median reported amount. If the utility of reporting evasion is increasing in the amount of the transaction, then, for a fixed cost of ...
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I study the anonymous tax evasion reports collected by the website evasori.info for Italy. I find that tax morale, measured by the number of reports per unit of irregular activity, is negatively associated with the median reported amount. If the utility of reporting evasion is increasing in the amount of the transaction, then, for a fixed cost of ...
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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
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.
openaire +2 more sources