In this paper, we review the existing empirical evidence on how individuals respond to the
incentives created by a net wealth tax. Variation in the overall magnitude of behavioural …

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 …

US President Franklin D. Roosevelt, famous for the “New Deal”, publicly warned about tax
evasion through tax havens as early as the 1930s. Tax haven use has undercut tax revenue …

In this paper, we present an agent‐based model in which taxpayers 'live'in a network and
care about their social reputation. Individuals decide whether to pay or to evade taxes …

The collection of value added tax (VAT) is essential for achieving domestic revenue
objectives, yet VAT gap estimation is rarely performed in developing countries. This study …

Complex tax systems can result in tax evasion, which further impacts the revenues
necessary to achieve sustainable development goals. Enhancing taxpayer education, tax …

The concealment of assets is a critical challenge in financial fraud and asset recovery
investigations, posing significant obstacles for creditors and regulatory authorities. National …

There are two main sources of data on income distribution. Household based surveys report
mainly on inequality in equivalised household level disposable income. Top income shares …

The goal of this research is to study an economic system characterized by the coexistence of
tax evading citizens with corrupt auditors (public officials), that is a system of predators …

In this study, we delve into the complex relationship between inflation and inequality in the
European Union from 1990 to 2019. Specifically, we explore the non-linear nature of this …