Understanding cross-cultural differences in peer reporting practices: evidence from tax evasion games in Moldova and France
Sign Up to like & getrecommendations! Published in 2021 at "Public Choice"
DOI: 10.1007/s11127-021-00925-7
Abstract: Authorities rely on reports from private citizens to detect and enforce more than a trivial portion of effective law-breaking. The present article is the first to study the cultural aspect of peer reporting experimentally. By… read more here.
Keywords: cross cultural; tax compliance; understanding cross; peer reporting ... See more keywords
Tax enforcement, tax compliance and tax morale in transition economies: A theoretical model
Sign Up to like & getrecommendations! Published in 2019 at "European Journal of Political Economy"
DOI: 10.1016/j.ejpoleco.2018.08.006
Abstract: The focus of this paper is the analysis of the relationship between tax enforcement, tax compliance and tax morale within countries characterised by rapid introduction of market institutions and slow evolution of political regimes, such… read more here.
Keywords: tax morale; enforcement; tax compliance; tax enforcement ... See more keywords
Corporate tax compliance: Is a change towards trust-based tax strategies justified?
Sign Up to like & getrecommendations! Published in 2018 at "Journal of International Accounting, Auditing and Taxation"
DOI: 10.1016/j.intaccaudtax.2018.06.003
Abstract: Both the power of tax authorities to detect and punish non-compliance and the perceived trust in the tax authorities are generally assumed to affect tax compliance. In the present study, we build from the Slippery… read more here.
Keywords: tax; tax compliance; compliance; power ... See more keywords
Reducing tax compliance costs through corporate tax base harmonization in the European Union
Sign Up to like & getrecommendations! Published in 2020 at "Journal of International Accounting, Auditing and Taxation"
DOI: 10.1016/j.intaccaudtax.2020.100355
Abstract: The reform proposal of the European Commission for a Common Consolidated Corporate Tax Base, the so-called CCCTB, is expected to significantly reduce the cost of doing business by lowering tax compliance costs for cross border… read more here.
Keywords: compliance costs; ccctb; tax compliance; tax ... See more keywords
Public good provision and property tax compliance: Evidence from a natural experiment
Sign Up to like & getrecommendations! Published in 2021 at "Journal of Public Economics"
DOI: 10.1016/j.jpubeco.2021.104422
Abstract: Abstract Positive inducements and rewards have become a popular tool of tax administrations around the world. Yet, evaluation of the impact of rewards has been mostly absent from the empirical literature on tax compliance. In… read more here.
Keywords: property tax; tax compliance; tax; natural experiment ... See more keywords
Social frame and tax compliance modulate electrophysiological and autonomic responses following tax-related decisions
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DOI: 10.1038/s41598-019-41156-7
Abstract: Given the intrinsic complexity of cognitive and affective processes affecting how people reason about taxes and their decisions to be compliant with such social duty, we aimed at exploring those latent processes by combining the… read more here.
Keywords: tax; tax compliance; social frame; frame tax ... See more keywords
What explains the North–South divide in Italian tax compliance? An experimental analysis
Sign Up to like & getrecommendations! Published in 2019 at "Acta Politica"
DOI: 10.1057/s41269-018-0077-1
Abstract: I undertake a comparative study assessing the North–South divide in Italian tax compliance, employing the largest behavioral tax compliance experiment to date. Contrary to a large body of literature, I argue that willingness to pay… read more here.
Keywords: south divide; divide italian; tax compliance; tax ... See more keywords
Religiosity and Tax Compliance: Evidence from U.S. Counties
Sign Up to like & getrecommendations! Published in 2021 at "Applied Economics"
DOI: 10.1080/00036846.2021.1923638
Abstract: ABSTRACT The intention of this paper is to analyse religiosity as a factor that potentially affects tax compliance. Studies in the 1990s have shown that the puzzle of tax compliance is ‘why so many individuals… read more here.
Keywords: religiosity tax; compliance; compliance evidence; tax compliance ... See more keywords
Tax compliance and wealth inequality
Sign Up to like & getrecommendations! Published in 2019 at "Applied Economics Letters"
DOI: 10.1080/13504851.2019.1646859
Abstract: ABSTRACT In this work, we theoretically approach optimal taxing in a public good provision context in a society where wealth is Pareto distributed. Our main result shows that high levels of wealth inequality yield lower… read more here.
Keywords: wealth inequality; tax compliance;
Gross turnover assessment and tax compliance in Uganda’s small businesses: a deep inquiry on the certainty of presumptive tax law
Sign Up to like & getrecommendations! Published in 2023 at "International Journal of Law and Management"
DOI: 10.1108/ijlma-10-2022-0221
Abstract: Purpose This study aims to investigate the certainty of small business (SB) taxpayers about the presumptive tax law concerning the assessment of income tax based on gross turnover and how this impacts their income tax… read more here.
Keywords: compliance; tax compliance; tax; income tax ... See more keywords
What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia
Sign Up to like & getrecommendations! Published in 2023 at "International Journal of Sociology and Social Policy"
DOI: 10.1108/ijssp-02-2023-0045
Abstract: PurposeEven as governments worldwide take extraordinary measures and spend unprecedented amounts of their state budgets to combat COVID-19, tax compliance remains challenging. Therefore, this study employs previously identified predictors to investigate the factors that persuade… read more here.
Keywords: compliance intention; individual taxpayers; tax compliance; tax ... See more keywords