Tax Evasion and Tax Rates: An Analysis of Individual Returns

1983 ◽  
Vol 65 (3) ◽  
pp. 363 ◽  
Author(s):  
Charles T. Clotfelter
Keyword(s):  
Tax Evasion ◽  
Tax Rates

Falling Tax Evasion: How Much Can Tax Rates and Labor Regulations Explain?

2008 ◽  
Author(s):  
Klara Sabirianova Peter
Keyword(s):  
Tax Evasion ◽  
Tax Rates ◽  
Labor Regulations

scholarly journals Sustainable Consumer Tax Evasion Theory under Information Inattention

2021 ◽  
Vol 13 (2) ◽  
pp. 562
Author(s):  
Bodo Herzog
Keyword(s):  
Public Policy ◽  
Tax Evasion ◽  
Detection Probability ◽  
Policy Instruments ◽  
Tax Rates ◽  
Policy Debate ◽  
Income Levels ◽  
Theory Of Information ◽  
Financial Penalty ◽  
Public Policy Debate

This article studies the renewed interest surrounding sustainable public finance and the topic of tax evasion as well as the new theory of information inattention. Extending a model of tax evasion with the notion of inattention reveals novel findings about policy instruments that can be used to mitigate tax evasion. We show that the attention parameters regarding tax rates, financial penalty schemes and income levels are as important as the level of the detection probability and the financial penalty incurred. Thus, our theory recommends the enhancement of sustainability in public policy, particularly in tax policy. Consequently, the paper contributes both to the academic and public policy debate.

scholarly journals Tax Rates and Tax Evasion: Evidence from Missing Imports in Tanzania

2015 ◽  
Vol 06 (02) ◽  
Author(s):  
Manamba Epaphra
Keyword(s):  
Tax Evasion ◽  
Tax Rates

scholarly journals Tax Rates and Tax Evasion: Evidence from Missing Imports in Tanzania

2015 ◽  
Vol 7 (2) ◽  
Author(s):  
Manamba Epaphra
Keyword(s):  
Tax Evasion ◽  
Tax Rates

scholarly journals Being mindful in the tax context in Italy: Examining whether and how mindfulness relates with tax evasion intentions and support for tax progressivity

PLoS ONE ◽  
2021 ◽  
Vol 16 (6) ◽  
pp. e0253627
Author(s):  
Valeria De Cristofaro ◽  
Mauro Giacomantonio ◽  
Valerio Pellegrini ◽  
Marco Salvati ◽  
Luigi Leone
Keyword(s):  
Tax Evasion ◽  
Social Dominance ◽  
Social Dominance Orientation ◽  
Dual Process ◽  
Tax Rates ◽  
Right Wing ◽  
Progressive Taxation ◽  
Right Wing Authoritarianism ◽  
Tax Progressivity ◽  
Motivational Model

Two studies explored whether and how mindfulness relates with citizens’ tax evasion intentions and support for progressive tax rates. Based on theoretical and empirical grounds, in Study 1 (N = 1,175) we proposed that mindfulness would be negatively related with tax evasion intentions through decreased social dominance orientation. Drawing on Duckitt’s dual-process motivational model, in Study 2 (N = 722) we proposed that mindfulness would be positively related with support for progressive taxation through the mediation of lower competitive-jungle beliefs, and then lower social dominance orientation. Instead, we did not expect to find mediation of the link between mindfulness and support for progressive taxation through dangerous-world beliefs and right-wing authoritarianism. These studies inform about the motivational pathways through which mindfulness relates with tax evasion intentions and support for progressive taxation.

scholarly journals Misalignment In The Growth-Maximizing Policies Under Alternative Assumptions Of Tax Evasion

2010 ◽  
Vol 26 (3) ◽  
Author(s):  
Rangan Gupta ◽  
Emmanuel Ziramba
Keyword(s):  
Tax Evasion ◽  
Overlapping Generations ◽  
Tax Rates ◽  
Reserve Requirements ◽  
Behavioral Decision ◽  
Endogenous Growth Model ◽  
The Government ◽  
State Growth ◽  
Government Transfers

<p class="MsoNormal" style="text-align: justify; margin: 0in 0.5in 0pt; punctuation-wrap: hanging;"><span style="font-size: x-small;"><span style="font-family: Times New Roman;"><span style="mso-font-kerning: 0pt;" lang="EN-GB">Using an overlapping generations monetary endogenous growth model, we analyze the possible misalignment in the growth-maximizing policies if tax evasion is assumed to be exogenous instead of being treated as a behavioral decision of the agents. By allowing for government transfers to affect young-age income, and, hence, a role for monetary policy, besides fiscal policy, in the determination of the agents reported income, we show that the failure on part of the government to realize tax evasion as endogenous, results in higher tax rates, reserve requirements and money growth rate. This, in turn, implies that the economy would end up experiencing lower (higher) steady-state growth (inflation).</span><span style="mso-ansi-language: EN-US;" lang="EN-GB"> </span></span></span><span style="mso-font-kerning: 0pt;" lang="EN-GB"></span></p>

scholarly journals Albanian Individual Taxpayers Perceptions and Determinants on Ethical Behavior Regarding Tax Compliance

2021 ◽  
Vol 5 (1) ◽  
pp. 66-80
Author(s):  
Michael J. Salé ◽  
Oltiana Muharremi ◽  
Meleq Hoxhaj
Keyword(s):  
Informal Economy ◽  
Tax Evasion ◽  
Essential Element ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Analysis Data ◽  
Tax Rates ◽  
Factors Affecting ◽  
Logical Sequence ◽  
In The Beginning

Tax evasion and tax avoidance are among the most addressed topics in economic literature in recent years, as one of the most discussed issues in different countries. The research’s primary purpose is to present Albanian residents’ and taxpayers’ perceptions regarding tax evasion, tax avoidance, and tax compliance. The leading indicators used in this report, the attitude towards tax evasion and tax avoidance, rely on individual taxpayers’ perceptions and not on factual evidence such as the amount of income hidden from the tax authorities. Several studies have been done in different countries regarding the population’s perception regarding factors affecting evasion. In this paper, we investigated the following logical sequence: in the beginning, we provided an overview of the fiscal system and legislation, informal economy, and fiscal evasion in Albania. This analysis data was taken from reports from national and international organizations. After this, we analyzed data obtained from a survey issued to 387 taxpayer individuals in Albania. Our objective was to identify, using empirical analysis, factors that influence an individual’s ethical perception of tax avoidance and evasion. The statistical analyses we carried out in the paper were factor analyses and ordinal logistic linear regression analyses using the JMP statistical software. Based on the empirical research, we concluded that government policies positively correlate with taxpayers’ behavior regarding tax compliance. Among other determinants influencing tax evasion, we have evaluated that higher tax rates are an essential element. The results of the research can be helpful for governments and other policymakers’ institutions.

Tax rates, tax administration and income tax evasion in Switzerland

Public Choice ◽  
1996 ◽  
Vol 88 (1-2) ◽  
pp. 161-170 ◽  
Author(s):  
Werner W. Pommerehne ◽  
Hannelore Weck-Hannemann
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Tax Administration ◽  
Tax Rates

scholarly journals On the Treatment of Income Tax Rates in Empirical Analysis of Tax Evasion

Kyklos ◽  
2007 ◽  
Vol 40 (3) ◽  
pp. 338-348 ◽  
Author(s):  
STEVEN E. CRANE ◽  
FARROKH NOURZAD
Keyword(s):  
Empirical Analysis ◽  
Tax Evasion ◽  
Income Tax ◽  
Tax Rates
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