نتایج جستجو برای: keywords tax evasion

تعداد نتایج: 2008635  

2015
Michele Bernasconi Luca Corazzini Raffaello Seri

We study the effects of the tax burden on tax evasion both theoretically and experimentally. We develop a theoretical framework of tax evasion decisions that is based on two behavioral assumptions: (1) taxpayers are endowed with reference dependent preferences that are subject to hedonic adaptation and (2) in making their choices, taxpayers are affected by ethical concerns. The model generates ...

2002
Alexander Vasin Polina Vasina

All opinions expressed here are those of the authors and not those of the Economics Education and Research Consortium Research dissemination by the EERC may include views on policy, but the EERC itself takes no institutional policy positions This paper considers the problem of determining the optimal taxation for a group of individuals with random, independent and identically distributed income...

2013
G. Immordino

We build a model where a buyer negotiates a price discount with a seller in exchange for not asking the receipt and paying in cash, allowing tax evasion. Sellers and buyers are heterogeneous with respect to their tax morale and to their cost of managing payment instruments different from cash. We study how a tax rebate for the buyer and a tax on cash withdrawals affect tax evasion and governmen...

2004
Christoph Eichhorn

An endogenous growth model is examined where individuals optimize consumption and tax evasion over time given the tax structure and tax compliance policy of the government. Applying methods of stochastic optimal control, the individual’s problem is solved and the rate of economic growth is derived. It is shown that for a given tax policy tax evasion spurs growth because it leads to higher savin...

2010
Johann K. Brunner Paul Eckerstorfer Susanne Pech

This article incorporates tax evasion into an optimum taxation framework with individuals di ering in earning abilities and initial wealth. We nd that despite the possibility of its evasion a tax on initial wealth should supplement the optimal nonlinear income tax, given a positive correlation between initial wealth and earning abilities. Further, even if income and initial wealth are taxed opt...

Journal: :iranian economic review 0
mirhadi hosseini kondelaji department of economics, university of isfahan, isfahan, iran. majid sameti department of economics, university of isfahan, isfahan, iran. hadi amiri department of economics, university of isfahan, isfahan, iran. rozita moayedfar department of economics, university of isfahan, isfahan, iran.

while economic deterrence models are fully based on maximizing economic utility; social psychology models explain human behavior by examining the underlying attitudes, norms and beliefs. tax morale is defined as the intrinsic motivation to pay taxes. however, determinants of tax morale need to be investigated for a more comprehensive understanding of tax morale. in this paper we analyze the mos...

ژورنال: اقتصاد مالی 2017

کشور ایران در سال­های اخیر به­منظور اجرای صحیح اقتصاد مقاومتی و جایگزینی درآمدهای مالیاتی با درآمدهای نفتی درپی کشف منابع بیشتر درآمدی است. از طرفی این کشور نیز همانند اغلب اقتصادهای جهان با مشکل فرار مالیاتی مواجه است. در چنین شرایطی با توجه به خلاء مطالعاتی از حیث سنجش و اندازه‌گیری کمّی حجم فرار مالیاتی به­ویژه در پایه مالیات بر درآمد اشخاص حقوقی، مطالعه حاضر با هدف برآورد حجم فرار مالیاتی در...

2000
Robin Boadway Nicolas Marceau Steeve Mongrain

Tax evasion is typically analyzed in a principal/agent framework, the government (principal) trying to provide agents with the incentives to pay their taxes. However, evading sales, excise or trade taxes requires the cooperation of at least two taxpayers. When individuals evade taxes, they face two potential costs. One is that tax evasion may be detected and sanctioned; the other is that their ...

2017
Alice Guerra Brooke Harrington

Tax evasion varies widely across countries and follows a geographical pattern: Southern European countries such as Italy, Spain and Greece, are plagued by higher evasion rates than Northern European countries. This suggests a testable research question: Can national identity explain North-South discrepancies in European tax compliance? We address this issue by conducting identical laboratory ex...

2015
Angelo Antoci Paolo Russu Luca Zarri

a r t i c l e i n f o Keywords: Behavioral heterogeneity Cheating Evolutionary game theory Peer punishment Public goods game Tax morale We focus on the tax evasion dynamics emerging from repeated interaction of three types of taxpayers: cheaters, honest citizens and punishers. By assuming that cultural evolution is driven by material payoffs only, we show that a long overlooked behavioral attit...

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