Tax Evasion, Welfare Fraud, and “The Broken Windows” Effect: An Experiment in Belgium, France and the Netherlands 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. Subjects have to decide between a ‘registered’ income, the realiza...

The Iranian economy in recent years is due to the development of economic sanctions, a sharp decline in the price of oil and the deficit resulting from revenue - dependent on oil revenues and the trend towards tax revenues. While comparing the volume of the Iranian economy with the amount of tax income indicates the existence of a relatively significant tax gap. The tax gap is the difference be...

While acknowledging the importance of fairness and the need to avoid creating disincentives in the design of tax reform, the Henry Review recommends a simplified Personal Income Tax and child payments withdrawn on a single family income test. This paper shows that the proposed reforms would consolidate the existing family tax system, which clearly fails in terms of both fairness and disincentiv...

We show in a two-period world with endogenous savings and two assets, one of them exhibiting a stochastic return that an interest adjusted income tax is optimal. This tax leaves a safe component of interest income tax free and taxes the excess return with a special tax rate. There is no trade off between risk allocation and efficiency in intertemporal consumption. Both goals are reached. As the...

This note studies the choice of tax structure in a majority voting model with tax competition. Regions may tax mobile capital or immobile labor. Individuals differ with respect to their relative endowments of labor and capital. Even though a lump sum tax is available, the equilibrium capital tax in a jurisdiction may be positive. In a symmetric equilibrium, this will be true if the median capit...

budget plays an important role in public sector management and administration .one of its components is revenues forecasting and without the necessary accuracy in predicting revenues, government deficit will occur and people are incapable of facing with losses of reducing of important and essential services like education and health care. in this study, the rational expectations hypothesis is a...

In this article, real exchange rate behavior and its effects on macroeconomic variables are studied by explaining two models; impulse function and forecasting predicted error decomposition. Studies show that high artificial currency value has caused domestic and foreign accounts equilibrium disturbance and foreign income decrease due to the slackening of commercial and agricultural activities, ...

In this research, considering the importance of the topic and the gap in previous researches, a model for predicting tax evasion of guilds based on data mining technique is presented. The analyzed data includes the review of 5600 tax files of all trades with tax codes in Qazvin province during the years 2013-2018. The tax file related to guilds is in five tax groups, including the guild group o...

today trade is the basis of development of any societies that with its expansion, the industrial enterprises, takes advantage of its benefits and enhances their productivity. also they earn competitive advantage and further providing domestic needs, can capture the new markets. among these, the role of imports in trade is very important because the import of capital and intermediate inexpensive...