Abstract This paper studies individual and social motives in tax evasion. We build a simple dynamic model that incorporates these their interaction. The underpin the role of norms are source dynamics we study. Our empirical analysis exploits adoption 1990 poll to fund local government United Kingdom, which led widespread evidence is consistent with model's main predictions on

Shifting of income between the corporate and the personal income tax bases in response to tax incentives is the premise of the literature on taxation and organizational form. Empirical evidence of income shifting is, however, merely circumstantial. Using a unique panel of highfrequency VAT data from Israel, we trace the footprints of income-shifting through incorporation by high-income individu...

The notion that taxes should be simpler is one of the very few propositions in tax policy that generates almost universal agreement. The fundamental paradox of tax simplification is that despite this consensus, almost every year tax rules become more complex. This report, based on recent congressional testimony, examines a broad range of issues regarding tax complexity. Section II discusses the...

Abstract The objective of the paper is to investigate influence inheritance tax on amount evasion in different countries. among most unpopular taxes. It assumed, that taxes, such as tax, have a measurable evasion. Countries levy taxes and countries which don’t are compared their success fighting shadow economy over longer period (1991 – 2017). For that, data from Medina Schneider 2019 about dev...

Why Pay Taxes When No One Else Does? In this paper we try to understand the phenomena whereby a large proportion of the population evades tax payments. We present a model which incorporates elements from the theory of information cascades with the standard model of tax evasion and analyze the connection between the decision of a potential tax evader, the number of tax evaders and the number cau...

Tax evasion has always been an important topic to tax theory researchers and the department of government. However, existing research results are confined to the unilateral action of taxpayers, neglect the interaction between the tax declaration and taxation inspection. This paper, from an optimal tax administration perspective, builds a general equilibrium model, in which, taxation inspection ...