Tax Avoidance and the Deadweight Loss of the Income Tax

Optimization Of The Competitive Model Of The Government And Tax Payer Under The Condition Of The Possible Existence Of Error In Auditing The Tax Payers Income Tax Report

Information Content of Income, Tax Avoidance and Taxable Income Management

Managers’ prediction of users’ decisions is economically valuable. Managers do manage income either to distort information or to defer and report the information related to future incomes. This investigation aims at examining the effects of taxable income management on future tax avoidance consequences as well as the information content of firms. Panel data models, multivariate regression model...

Income Tax Buyouts and Income Tax Evasion

A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in exchange for a lump-sum payment. While previous contributions have focussed on labour supply, we consider the interaction with tax evasion and show that a buyout can increase expected tax revenues. This will be the case if (1) the audit probability is constant and the penalty for eva...

On income tax avoidance : the case of Germany

In this paper, we present a micro estimate detennining taxable income as a function of gross income and all major deduction options depending on ho~sehold and asset categories. It is shown that tax savings strongly increase with ulcreasing income, resulting in a decreasing effective marginal tax rate for the highest income groups. We compute a lower bound on 1983 aggregate income tax losses' to...

Tax evasion , tax avoidance and development finance

Domestic revenue mobilisation is key to sustainable development finance – only self-sufficiency will allow the development of fully-functioning states with flourishing systems of political representation and economies reflecting societies’ expressed preferences in regard to, for example, inequality. Tax evasion and tax avoidance are important insofar as they affect both the volume and nature of...