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Displaying results 1 to 7 of 7.

  1. Why pay taxes when no one else does?
    Author: Epstein, Gil S.; Gang, Ira N.
    Published: 2009
    Publisher:  IZA, Bonn

    In this paper we try to understand the phenomena whereby a large proportion of the population evades tax payments. We present a model which incorporates elements from the theory of information cascades with the standard model of tax evasion and... more

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 4 (4153)
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    In this paper we try to understand the phenomena whereby a large proportion of the population evades tax payments. We present a model which incorporates elements from the theory of information cascades with the standard model of tax evasion and analyze the connection between the decision of a potential tax evader, the number of tax evaders and the number caught in previous periods. General conditions exist under which any expected utility maximizing tax evaders will decide to emulate other tax evaders. -- Tax evasion ; uncertainty ; information cascades

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/35549
    Series: IZA discussion papers ; 4153
    Subjects: Steuervermeidung; Steuerstrafrecht; Entscheidung unter Unsicherheit; Erwartungsnutzen; Herdenverhalten; Theorie
    Scope: Online-Ressource (PDF-Datei: 19 S.)
  2. Why pay taxes when no one else does?
    Author: Epstein, Gil S.; Gang, Ira N.
    Published: 2009
    Publisher:  Dep. of Economics, Rutgers, the State Univ. of New Jersey, New Brunswick, NJ

    In this paper we try to understand the phenomena whereby a large proportion of the population evades tax payments. We present a model which incorporates elements from the theory of information cascades with the standard model of tax evasion and... more

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 66 (2009.02)
    Inter-library loan:
    No inter-library loan

     

    In this paper we try to understand the phenomena whereby a large proportion of the population evades tax payments. We present a model which incorporates elements from the theory of information cascades with the standard model of tax evasion and analyze the connection between the decision of a potential tax evader, the number of tax evaders and the number caught in previous periods. General conditions exist under which any expected utility maximizing potential tax evaders will decide to emulate other tax evaders. -- Tax evasion ; information cascades ; uncertainty

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/59485
    Series: Working papers / Department of Economics, Rutgers, the State University of New Jersey ; 2009,02
    Subjects: Steuervermeidung; Steuerstrafrecht; Entscheidung unter Unsicherheit; Erwartungsnutzen; Herdenverhalten; Theorie
    Scope: Online-Ressource (19 S.)
  3. Tax treaty abuse
    is Canada responding effectively?
    Author: Loomer, Geoffrey T.
    Published: 2009
    Publisher:  Oxford University Centre for Business Taxation, Oxford

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Edition: rev.
    Series: Working paper / Oxford University Centre for Business Taxation ; 09,05
    Subjects: Internationales Steuerrecht; Steuerstrafrecht; Steuerpolitik; Kanada; Welt
    Scope: Online-Ressource (PDF-Datei: 42 S.), graph. Darst.
  4. Why pay taxes when no one else does?
    Author: Epstein, Gil S.; Gang, Ira N.
    Published: 2009
    Publisher:  Bar-Ilan Univ., Dep. of Economics, Ramat-Gan

    Previous papers tested the validity of the Family Investment Hypothesis (FIH) among immigrants by comparing the labor market outcomes of immigrant couples and native or mixed couples. Here we propose an alternative test for the FIH which is based on... more

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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 209 (2009,13)
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    Previous papers tested the validity of the Family Investment Hypothesis (FIH) among immigrants by comparing the labor market outcomes of immigrant couples and native or mixed couples. Here we propose an alternative test for the FIH which is based on a comparison between married and single immigrants. The logic underlying this alternative method states that if credit constraints are binding, then only married immigrants can cross-finance their investment within the family. In order to overcome potential selection bias that would arise if unobserved characteristics that affect the marital status of the individual also affect his/her labor market outcomes, we construct a difference-in-differences estimator that exploits variation in the labor market outcomes of married and single natives. Implementation of this method using US and Israeli data leads to a rejection of the FIH in both countries.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/96012
    Series: Working papers / Bar-Ilan University, Department of Economics ; 2009,13
    Subjects: Steuervermeidung; Steuerstrafrecht; Entscheidung unter Unsicherheit; Erwartungsnutzen; Herdenverhalten; Theorie
    Scope: Online-Ressource (27 S.)
  5. VAT on intra-community trade and bilateral micro revenue clearing in the EU
    Author: Breuer, Christian; Nam, Chang-woon
    Published: 2009
    Publisher:  Univ., Center for Economic Studies, Munich

    This study discusses European Commission's recent proposal to combat VAT fraud by taxing intra-Community supplies at a common rate of 15%, accompanied by the internal correction of input-tax gap between an importer and his own national tax authority,... more

    Location:
    Staats- und Universitätsbibliothek Bremen
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    Location:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 63 (2771)
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    Location:
    Otto-von-Guericke-Universität, Universitätsbibliothek
    Signature:
    ebook open access
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    This study discusses European Commission's recent proposal to combat VAT fraud by taxing intra-Community supplies at a common rate of 15%, accompanied by the internal correction of input-tax gap between an importer and his own national tax authority, which is caused by the national VAT rate differing from 15%. It attempts to put this proposal into perspective by linking it to the overall aims of value added taxation in Europe and by comparing it to other alternative mechanisms examined in the literature. Especially issues of bilateral VAT revenue clearing between EU countries, which arise from the Commission's proposal, are highlighted. -- value added tax ; intra-EU trade ; bilateral micro clearing ; VAT fraud ; European Union

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/30474
    RVK Categories: QB 910
    Series: Array ; 2771
    Subjects: Umsatzsteuer; EU-Steuerrecht; EU-Binnenhandel; Clearing; Steuerstrafrecht; EU-Staaten
    Scope: Online-Ressource ( 16 S.), graph. Darst.
    Notes:

    Parallel als Druckausg. erschienen
  6. Uncertainty in the theory of public finance
    Author: Sandmo, Agnar
    Published: 2009
    Publisher:  Norwegian School of Economics and Business Administration, Dep. of Economics, Bergen

    Location:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 48 (2009.14)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 2330/2362
    Series: Discussion paper / Norwegian School of Economics and Business Administration, Department of Economics ; 2009,14
    Subjects: Finanzwissenschaft; Risiko; Einkommensteuer; Steuerstrafrecht; Haushaltsplanung; Ökonomische Ideengeschichte
    Scope: Online-Ressource (23 S., 175 KB)
    Notes:

    nBibliography
  7. Der Kampf gegen internationale Steuerhinterziehung
    die OECD Initiativen gegen "Steueroasen"
    Author: Winner, Hannes
    Published: 2009
    Publisher:  Univ., Salzburg

    Im vorliegenden Beitrag wird untersucht, ob sich ein internationales Vorgehen gegen Steueroasen rechtfertigen lässt und welche Instrumente dabei gewählt werden sollen. Es wird argumentiert, dass durch die Ausklammerung der Unternehmensbesteuerung aus... more

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 397 (2009,5)
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    Im vorliegenden Beitrag wird untersucht, ob sich ein internationales Vorgehen gegen Steueroasen rechtfertigen lässt und welche Instrumente dabei gewählt werden sollen. Es wird argumentiert, dass durch die Ausklammerung der Unternehmensbesteuerung aus den OECD Maßnahmen gegen Steueroasen Hinterziehungsmöglichkeiten im Unternehmensbereich und bei natürlichen Personen entstehen, welche die geringe Effektivität der OECD Initiativen erklären können. -- Steuerhinterziehung ; Steueroase ; Einkommenssteuer ; Körperschaftsteuer

     
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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/71849
    Series: Working papers in economics and finance / University of Salzburg ; 2009-05
    Subjects: Steuerstrafrecht; Steueroase; Körperschaftsteuer; Einkommensteuer; Internationales Steuerrecht; Internationale Zusammenarbeit; Welt
    Scope: Online-Ressource (20 S.), graph. Darst.