The paper studies tax evasion in an evolutionary setting. In addition to standard variables such as the fine individuals may have pay if found guilty or probability of being audited, agents’ inclination engage also be affected by social interactions. Moreover, expected payoffs include reputational costs rewards awarded society after individual is audited. shows how (i) norms play a very importa...

The tax-systems perspective considers a variety of costs and behavioral margins often ignored in standard tax analysis: administrative and compliance costs, evasion and avoidance behavior, and multiple non-rate tax-system instruments (e.g., withholding and public disclosure). We show how the standard optimal tax framework can be augmented to include these new sources of cost and behavioral resp...

Issue: Vol 163, Issue 4204 [2] PETE MILLER considers the corporate tax proposals in the 2009 Budget KEY POINTS Background to the latest corporate tax proposals. Fundamental changes to the taxation of dividends received by UK companies. Loan relationship anomalies corrected. Changes relating to non-cumulative fixed rate preference shares. New compliance provision...

Previous research has yielded inconsistent evidence for the impact of justice perceptions on tax compliance. This article suggests a more differentiated view on the basis of 2 congenial theories of procedural and distributive justice. The group-value model and a categorization approach argue that taxpayers are more concerned about justice and less about personal outcomes when they identify stro...

Implementation of a pre-filled return system is crucial in an effort to reduce tax compliance costs. The system no longer requires taxpayers to fill in their tax return form. This paper is aimed at examining the level of awareness of Malaysian taxpayers towards the system and the factors that affect the taxpayers‘ perceptions towards the system. Questionnaire surveys were used to gather informa...

This paper analyses fiscal autonomy in Germany. First, it provides an overview of fiscal autonomy. What is novel in this paper compared to previous studies is the development of a fiscal autonomy coefficient for the states, based on communal data. The basic intention in the empirical part is to analyse how fiscal autonomy affects the tax morale, defined as the intrinsic motivation to pay taxes,...