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   Articles with "tax evasion" as a keyword



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Cultural norms, the persistence of tax evasion, and economic growth

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recommendations! Published in 2017 at "Economic Theory"

DOI: 10.1007/s00199-016-0976-1

Abstract: I study the effects of tax evasion on economic growth by focusing on the cultural aspects of tax compliance and their effect on the extensive margin of tax evasion. A cultural norm that determines the… read more here.

Keywords: evasion economic; economic growth; tax; tax evasion ... See more keywords
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Social Norms Moderate the Effect of Tax System on Tax Evasion: Evidence from a Large-Scale Survey Experiment

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recommendations! Published in 2020 at "Journal of Business Ethics"

DOI: 10.1007/s10551-020-04502-8

Abstract: In this study, we reconcile conflicting findings from the extant literature on the impact of tax system parameters on tax noncompliance. We argue that social norms play a role of heuristics facilitating tax payers’ response… read more here.

Keywords: tax; tax evasion; social norms; effect ... See more keywords

Digitalization against tax evasion: evidence on the role of company size

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recommendations! Published in 2025 at "Journal of Business Economics"

DOI: 10.1007/s11573-025-01225-y

Abstract: To reduce tax evasion, in 2013 and 2014 the Hungarian government introduced mandatory online cash registers (OCR) in some sectors. As a result, almost 200,000 OCRs have been installed by 100,000 enterprises. We assume that… read more here.

Keywords: tax evasion; size; company; reported turnover ... See more keywords

Estimating shadow economy and tax evasion in Romania. A comparison by different estimation approaches

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recommendations! Published in 2019 at "Economic Analysis and Policy"

DOI: 10.1016/j.eap.2019.05.002

Abstract: The paper aims to estimate the size of shadow economy (SE) and tax evasion (TE) in Romania for the period 2000–2017. We apply different approaches – Multiple Indicator Multiple Cause (MIMIC) model for the estimation… read more here.

Keywords: economy tax; tax evasion; evasion romania; estimation ... See more keywords

Foreign ownership and labor tax evasion: Evidence from Latvia

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recommendations! Published in 2021 at "Economics Letters"

DOI: 10.1016/j.econlet.2021.110030

Abstract: Abstract This paper shows that in a context of widespread labor tax evasion, employees of foreign-owned firms receive less undeclared cash payments than employees of domestic firms. The empirical analysis relies on a combination of… read more here.

Keywords: tax evasion; foreign ownership; labor tax;

Ethical behavior, auditing strength, and tax evasion: A worldwide perspective

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recommendations! Published in 2021 at "Journal of International Accounting, Auditing and Taxation"

DOI: 10.1016/j.intaccaudtax.2021.100380

Abstract: Abstract Most governments attempt to fight and reduce tax evasion. A dilemma arises about whether policies should encourage the ethical behavior of firms (an informal institution) or strengthen auditing standards (a formal institution). In this… read more here.

Keywords: behavior; tax evasion; ethical behavior; behavior auditing ... See more keywords

Trade policy changes, tax evasion and Benford's law

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recommendations! Published in 2020 at "Journal of Development Economics"

DOI: 10.1016/j.jdeveco.2020.102456

Abstract: Abstract This paper draws attention to import duty evasion as a margin through which firms adjust to changes in trade policy. This margin is different from the other forms of adjustment, as it can be… read more here.

Keywords: trade; trade policy; evasion; tax evasion ... See more keywords

Tax evasion in new disguise? Examining tax havens' international bank deposits

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recommendations! Published in 2019 at "Journal of Public Economics"

DOI: 10.1016/j.jpubeco.2019.06.003

Abstract: Recent efforts to reduce international tax evasion focus on information exchange with tax havens. Using bilateral bank data for 1,397 country pairs in a balanced quarterly panel from 2003:I – 2017:IV, we first show that… read more here.

Keywords: bank; tax havens; tax evasion; tax ... See more keywords

Transaction-tax evasion in the housing market

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recommendations! Published in 2020 at "Regional Science and Urban Economics"

DOI: 10.1016/j.regsciurbeco.2020.103526

Abstract: We model the behaviour of a buyer trying to evade the real estate transfer tax. We identify over-appraisal as a key, easily-observable element that is inversely related with tax evasion. We conclude that the tax… read more here.

Keywords: tax evasion; transaction tax; tax; housing market ... See more keywords

Tax evasion and optimal corporate income tax rates in a growing economy

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recommendations! Published in 2022 at "Macroeconomic Dynamics"

DOI: 10.1017/s1365100521000638

Abstract: We explore how tax evasion by firms affects the growth- and welfare-maximizing rates of corporate income tax (CIT) in an endogenous growth model with productive public service. We show that the negative effect of CIT… read more here.

Keywords: tax; tax evasion; income tax; corporate income ... See more keywords

Determinants of Tax Evasion in the Perspective of Enforcement, Psychology, Trust, and Services

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recommendations! Published in 2024 at "Deviant Behavior"

DOI: 10.1080/01639625.2024.2371586

Abstract: ABSTRACT Indonesia’s scant tax ratio underscores a grave issue of tax evasion. Past studies have scrutinized tax evasion through distinct lenses, yet this fragmented approach is beset with limitations, hampering its efficacy in preempting tax… read more here.

Keywords: tax evasion; psychology; tax; determinants tax ... See more keywords