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Displaying results 1 to 6 of 6.

  1. The occurrence of tax amnesties
    theory and evidence
    Author: Bayer, Ralph-C.; Oberhofer, Harald; Winner, Hannes
    Published: 2014
    Publisher:  WIFO, Wien

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 533 (487)
    Inter-library loan:
    No inter-library loan
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/129036
    Series: WIFO working papers / Österreichisches Institut für Wirtschaftsforschung ; 487
    Subjects: Steuerstrafrecht; Straffreiheit; Spieltheorie; Schätzung; USA
    Scope: Online-Ressource (36 S.), graph. Darst.
  2. The occurrence of tax amnesties
    theory and evidence
    Author: Bayer, Ralph-C.; Oberhofer, Harald; Winner, Hannes
    Published: 2014
    Publisher:  Univ., SOWI, Salzburg

    This paper presents a theoretical model and empirical evidence to explain the occurrence of tax amnesties. We treat amnesties as endogenous, resulting from a strategic game between many taxpayers discounting future payments from punishment and a... more

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 397 (2014,6)
    Inter-library loan:
    No inter-library loan

     

    This paper presents a theoretical model and empirical evidence to explain the occurrence of tax amnesties. We treat amnesties as endogenous, resulting from a strategic game between many taxpayers discounting future payments from punishment and a government that trades off costs and benefits of amnesty programs. From the model we derive hypotheses about the factors that should in uence the occurrence of tax amnesties. For our empirical test we rely on amnesty information from US States between 1981 and 2011. In line with the theoretical model, our empirical findings suggest that the likelihood of amnesties is mainly driven by a government's fiscal requirements and the taxpayers' expectations on future amnesties.

     
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/122167
    Series: Working papers in economics and finance / University of Salzburg ; 2014-06
    Subjects: Steuerstrafrecht; Straffreiheit; Spieltheorie; Schätzung; USA
    Scope: Online-Ressource (36 S.), graph. Darst.
  3. La evasión contributiva en la protección social de salud y pensiones
    un análisis para la Argentina, Colombia y el Perú
    Author: Gómez Sabaíni, Juan C.; Cetrángolo, Oscar; Morán, Dalmiro
    Published: 2014
    Publisher:  Naciones Unidas, CEPAL [u.a.], Santiago de Chile

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    C 273723
    Inter-library loan:
    Unlimited inter-library loan, copies and loan
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    Content information
    Source: Union catalogues
    Language: Spanish
    Media type: Book
    Format: Print
    Other identifier:
    LC/L.3882
    Series: Serie políticas sociales ; 208
    Subjects: Finanzierung der Sozialversicherung; Steuerstrafrecht; Informelle Wirtschaft; Argentinien; Kolumbien; Peru
    Scope: 75 S., graph. Darst.
    Notes:

    Parallel als Online-Ausg. erschienen
  4. The occurrence of tax amnesties
    theory and evidence
    Author: Bayer, Ralph-C.; Oberhofer, Harald; Winner, Hannes
    Published: 2014
    Publisher:  Oxford University Centre for Business Taxation, Oxford

    Location:
    Staats- und Universitätsbibliothek Bremen
    Inter-library loan:
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper / Oxford University Centre for Business Taxation ; 14,02
    Subjects: Steuerstrafrecht; Straffreiheit; Spieltheorie; Schätzung; USA
    Scope: Online-Ressource (29 S.), graph. Darst.
  5. Essays in taxation
    capacity, compliance and complexity
    Author: Müller, Cornelius
    Published: 2014

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    C 273182
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Dissertation
    Format: Print
    RVK Categories: QL 400 ; QL 410
    Subjects: Steuererhebungsverfahren; Staatsversagen; Öffentliche Schulden; Neue politische Ökonomie; Theorie; Steuerstrafrecht; Straffreiheit; Unternehmenspublizität; Steuererhebungsverfahren; Experiment; Deutschland; Auslandsinvestition; Deutsch; Ausländische Tochtergesellschaft; Steuersystem; Standortfaktor; Welt
    Scope: VIII, 187 S., graph. Darst.
    Notes:

    Enth. 3 Beitr

    Mannheim, Univ., Diss., 2014
  6. The occurrence of tax amnesties
    theory and evidence
    Author: Bayer, Ralph-C.; Oberhofer, Harald; Winner, Hannes
    Published: 2014
    Publisher:  School of Economics, Univ. of Adelaide, Adelaide

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 11 (2014,1)
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Research paper / The University of Adelaide, School of Economics ; 2014,01
    Subjects: Steuerstrafrecht; Straffreiheit; Spieltheorie; Schätzung; USA
    Scope: Online-Ressource (31 S.)