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

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1 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

Social Norms Moderate the Effect of Tax System on Tax Evasion: Evidence from a Large-Scale Survey Experiment

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1 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

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

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0 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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1 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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1 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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1 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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1 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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1 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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2 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

Taxpayers’ perceptions on tax evasion behaviour: an empirical study in Malaysia

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0 Published in 2017 at "International Journal of Law and Management"

DOI: 10.1108/ijlma-02-2016-0022

Abstract: Purpose The success of self-assessment tax system is voluntary compliance with the tax laws. When tax evasion is seen as unacceptable, taxpayers will tend to evade tax less. Hence, the understanding of taxpayers’ attitude on… read more here.

Keywords: tax; tax evasion; attitude tax; tax morality ... See more keywords

Political connections, corruption and tax evasion: a cross-country investigation

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0 Published in 2019 at "Journal of Financial Crime"

DOI: 10.1108/jfc-01-2018-0004

Abstract: Purpose This paper aims to examine the association between political connections and tax evasion and test whether corruption level affects this relationship. Design/methodology/approach Tax evasion measure is based on Schneider et al. (2010), while country’s… read more here.

Keywords: country; corruption; political connections; tax evasion ... See more keywords