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An Overview of Tax Information Exchange Agreements and Bank Secrecy
Bulletin for International Taxation, 2009This article examines the use of tax havens and how bilateral and multilateral tax agreements could be useful in obtaining information to overcome secrecy laws in particular countries.
Les. Nethercott, T. Anamourlis
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Is Information Enough? The Effect of Information about Education Tax Benefits on Student Outcomes
Journal of policy analysis and management, 2019There is increasing evidence that tax benefits for college do not affect college enrollment. This may be because prospective students do not know about tax benefits for college or because the design of tax benefits is not conducive to affecting ...
Peter Bergman +2 more
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Information Reporting and Tax Compliance
AEA Papers and Proceedings, 2020Ensuring tax compliance is an enduring problem for governments in all countries. In this paper, we examine the role of information reporting in increasing tax compliance. We first discuss the practice of information reporting in the US, including a recent IRS initiative that implemented information reporting for income received through debit and ...
Bibek Adhikari +2 more
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Could environmental regulation and R&D tax incentives affect green product innovation?
, 2020Green product innovation represented by information and communication technology (ICT) refers to an environmental production mode with innovation as the main carrier.
M. Song, Shuhong Wang, Hongyan Zhang
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The Big Bang: Tax Evasion After Automatic Exchange of Information Under FATCA and CRS
New Political Economy, 2019After decades of ineffective attempts to fight tax evasion, the Foreign Account Tax Compliance Act (FATCA) and the Common Reporting Standard (CRS) recently implemented the first encompassing international exchange of tax-related information on an ...
L. Ahrens, F. Bothner
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COMMODITY TAX STRUCTURE AND INFORMAL ACTIVITY
Bulletin of Economic Research, 2009ABSTRACTCommodity tax structure affects the firm's choice between formality and informality. An increase in the specific tax rate, relative to an equivalent increase in ad valorem taxation, makes informality attractive to more firms. Formality becomes attractive at lower levels of profits under ad valorem taxation.
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Tax reporting game under uncertain tax laws and asymmetric information
Economics Letters, 1991Abstract This study models a game played by a tax enforcement agency and a taxpayer who is only partially informed about her true taxable income due to complexity of tax laws. A signalling equilibrium is shown to exist in which the taxpayer's report is monotone increasing in her private information about taxable income.
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Tax information for volunteers
2015Provides tax information for volunteer workers.
Hicks, Sam A. +1 more
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Tax Information Exchange and the Proof on Tax Matters
SSRN Electronic Journal, 2012This article analyses the principal updates in tax cooperation and international tax exchange of information, which constitute enforcement mechanisms to EU tax cooperation. The article also analyses the new EU Directive 2011/16/UE of tax cooperation, which is meant to open a new era in EU tax cooperation and introduces some relevant new norms in ...
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