Distributional implications of informal economy in the EU countries: Accounting for the spread of tax evasion benefits and cultural characteristics
SG Masca, DM Chis - Socio-Economic Planning Sciences, 2023 - Elsevier
This study provides evidence about the impact of informal economy on income inequality by
using annual cross-country panel data from 28 European Union countries observed during …
using annual cross-country panel data from 28 European Union countries observed during …
Tax evasion and financial accelerator: A corporate sector analysis for the US business cycle
This paper investigates the consequences of willful tax noncompliance in the US corporate
sector on the business cycle when financial frictions operate. In this setting, we simulate a …
sector on the business cycle when financial frictions operate. In this setting, we simulate a …
Comparing the incidence of taxes and social spending in Brazil and the United States
S Higgins, N Lustig, W Ruble… - Review of Income and …, 2016 - Wiley Online Library
We perform the first comprehensive fiscal incidence analyses in B razil and the US,
including direct cash and food transfers, targeted housing and heating subsidies, public …
including direct cash and food transfers, targeted housing and heating subsidies, public …
Taxing higher incomes: what makes the high-income earners consent to more progressive taxation in Latin America?
S Berens, A von Schiller - Political Behavior, 2017 - Springer
When do high-income earners get 'on board'with the fiscal contract and accept paying a
larger share of the tax burden? Progressive taxes perform particularly poorly in developing …
larger share of the tax burden? Progressive taxes perform particularly poorly in developing …
The VAT at 100: A Retrospective Survey and Agenda for Future Research
J Slemrod, T Velayudhan - Public Finance Review, 2022 - journals.sagepub.com
We take stock of what is known about the consequences of actual value-added tax (VAT)
systems, nearly 100 years since its conception. We benchmark it to the tax it most often …
systems, nearly 100 years since its conception. We benchmark it to the tax it most often …
Distributional implications of joint tax evasion
OE Nygård, J Slemrod, TO Thoresen - The Economic Journal, 2019 - academic.oup.com
Both buyers and sellers of goods and services may benefit from letting their economic
transactions go unrecorded for tax purposes. The supplier reduces his tax burden by …
transactions go unrecorded for tax purposes. The supplier reduces his tax burden by …
Experimental evidence on the relationship between tax evasion opportunities and labor supply
P Doerrenberg, D Duncan - European Economic Review, 2014 - Elsevier
Motivated by the observation that access to evasion opportunities is distributed
heterogeneously across the labor market, this paper examines the extent to which labor …
heterogeneously across the labor market, this paper examines the extent to which labor …
Tax evasion and religiosity in the Muslim world: the significance of Shariah regulation
M Nurunnabi - Quality & Quantity, 2018 - Springer
This paper uses a socio-economic theoretical framework and data from the shadow
economy (1999–2007) to examine tax evasion and religiosity in 38 Muslim-majority …
economy (1999–2007) to examine tax evasion and religiosity in 38 Muslim-majority …
The Incidence of Vat Enforcement
Z Asatryan, D Gomtsyan - Available at SSRN 4302535, 2022 - papers.ssrn.com
Who bears the costs of tax enforcement? Using a reform enforcing value added tax (VAT) on
previously non-compliant large retailers in Armenia, we estimate that only one-third of the …
previously non-compliant large retailers in Armenia, we estimate that only one-third of the …