scholarly journals Willingness to pay taxes through mutual trust: The effect of fairness, governability, tax‐enforcement and outsourcing on local tax collection rates

Governance ◽  
2021 ◽  
Author(s):  
Itai Beeri ◽  
Akab Zaidan ◽  
Rami Zeedan
Keyword(s):  
Willingness To Pay ◽  
Mutual Trust ◽  
Tax Collection ◽  
Tax Enforcement

scholarly journals Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement

2017 ◽  
Vol 9 (2) ◽  
pp. 144-164 ◽  
Author(s):  
Paul Carrillo ◽  
Dina Pomeranz ◽  
Monica Singhal
Keyword(s):  
Tax Evasion ◽  
Third Party ◽  
Policy Intervention ◽  
Tax Collection ◽  
Tax Enforcement ◽  
A Priority

Reducing tax evasion is a priority for many governments. A growing literature argues that verifying taxpayer reports against third-party information is critical for tax collection. However, effectiveness can be limited when tax authorities face constraints to credible enforcement and taxpayers make offsetting adjustments on other margins. We exploit a policy intervention in which Ecuadorian firms were notified about detected revenue discrepancies. Most firms simply failed to respond. Firms that responded increased reported revenue, matching the discrepancy amount when provided. However, they also increased reported costs by 96 cents per dollar of revenue adjustment, resulting in minor increases in tax collection. (JEL D22, H25, H26, O23)

scholarly journals Taxation, coercion and donors: local government tax enforcement in Tanzania

2001 ◽  
Vol 39 (2) ◽  
pp. 289-306 ◽  
Author(s):  
Odd-Helge Fjeldstad
Keyword(s):  
Local Government ◽  
Local Authority ◽  
Balance Of Power ◽  
The State ◽  
Direct Influence ◽  
Local Authorities ◽  
Tax Collection ◽  
Tax Enforcement ◽  
Democratic Development ◽  
Inherent Component

This paper presents three propositions about tax collection by local authorities in Tanzania. First, revenue performance depends on the degree of coercion involved in tax enforcement. Reciprocity does not seem to be an inherent component of the state–society relationship in connection with local government taxation. Second, the extent of coercion depends on the bargaining powers of the stakeholders involved in the tax enforcement process. In particular, coercive tax enforcement is facilitated when the ‘bargaining powers’ with respect to tax collection favour the council administration, and the elected councillors have no direct influence on collection. Third, the presence of donors in a local authority may be crucial by changing the ‘balance of power’ in favour of the council administration, with implications for accountability, responsiveness and democratic development. These results may explain why widespread differences in revenue performance between local authorities are observed.

scholarly journals Costly Tax Enforcement And Financial Repression: A Reconsideration Using An Endogenous Growth Model

2010 ◽  
Vol 9 (1) ◽  
Author(s):  
Rangan Gupta ◽  
Emmanuel Ziramba
Keyword(s):  
Endogenous Growth ◽  
Overlapping Generations Model ◽  
Tax Collection ◽  
Tax Enforcement ◽  
Financial Repression ◽  
Reserve Requirements ◽  
Direct Taxation ◽  
Endogenous Growth Model ◽  
The Government ◽  
The Cost

Using a monetary endogenous growth overlapping generations model characterized by financial repression, purposeful government expenditures and costly tax enforcement, we analyze whether financial repression can be explained by the cost involved in raising taxes. Note financial repression is modeled via “high” obligatory reserve requirements that banks in the economy need to hold. We show that higher costs of tax collection produce a monotonic increase in reserve requirements. Moreover, the government tends to rely more on indirect taxation, compared to direct taxation, as costs of tax collection increases. 

Subjective Time Preference and Willingness to Pay for an Energy-Saving Durable Good

2001 ◽  
Vol 32 (3) ◽  
pp. 133-141 ◽  
Author(s):  
Gerrit Antonides ◽  
Sophia R. Wunderink
Keyword(s):  
Willingness To Pay ◽  
Energy Saving ◽  
Subjective Time ◽  
Durable Good ◽  
Discount Function ◽  
Hyperbolic Discount ◽  
The One ◽  
Two Parameter ◽  
Difference Effect ◽  
Better Than

Summary: Different shapes of individual subjective discount functions were compared using real measures of willingness to accept future monetary outcomes in an experiment. The two-parameter hyperbolic discount function described the data better than three alternative one-parameter discount functions. However, the hyperbolic discount functions did not explain the common difference effect better than the classical discount function. Discount functions were also estimated from survey data of Dutch households who reported their willingness to postpone positive and negative amounts. Future positive amounts were discounted more than future negative amounts and smaller amounts were discounted more than larger amounts. Furthermore, younger people discounted more than older people. Finally, discount functions were used in explaining consumers' willingness to pay for an energy-saving durable good. In this case, the two-parameter discount model could not be estimated and the one-parameter models did not differ significantly in explaining the data.

Determinan Yang Mempengaruhi Perilaku Pembelian Produk Hijau Di Daerah Istimewa Yogyakarta

2019 ◽  
Vol 6 (1) ◽  
pp. 52-68
Author(s):  
Muhammad Mathori ◽  
Uswatun Chasanah
Keyword(s):  
Willingness To Pay ◽  
Environmental Awareness ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Environmental Knowledge ◽  
Test Results ◽  
Purchasing Behavior ◽  
Perceived Effectiveness ◽  
Validity And Reliability ◽  
Green Purchasing

This study aims to identify the determinants that influence the attitudes of consumers of green purchases and the willingness to pay more on green products, specifically on energy-saving lighting products. The variables studied included environmental knowledge, environmental awareness and perceived effectiveness. The sample of this study was 196 students, but out of 196 respondents after the questionnaire was distributed only 189 could be processed. Validity and reliability test results show valid values of loading factors of more than 0.4 while for reliability testing using the cronbach’s alpha criteria above 0.5 indicates reliable. Through the multiple linear regression analysis, the variables of environmental knowledge, environmental awareness and effectiveness are felt to have a positive and significant effect on the attitude of buying and willingness to pay more. Green purchasing attitudes and willingness to pay more have a positive and significant effect on green purchasing behavior. Green purchasing attitudes have a greater influence on green purchasing behavior compared to willingness to pay more.

Mutual Trust and Confidence after Johnson v Unisys

2002 ◽  
Vol 6 (2) ◽  
pp. 258-260 ◽  
Author(s):  
Douglas Brodie
Keyword(s):  
Mutual Trust
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