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  1. When do beliefs, about the values of others, affect tax compliance and honesty?
    Autor*in: Kisters, Tom
    Erschienen: 2022
    Verlag:  WU Vienna University of Economics and Business, [Vienna]

    When do ex-ante beliefs about the values of others affect compliance and honesty? To answer this question, we conduct an experiment, in which subjects face repeated trade-offs between monetary gain and honesty. As a source of exogenous variation,... mehr

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    Resolving-System (kostenfrei)
    Verlag (kostenfrei)

    Standort:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    VS 317
    Fernleihe:
    keine Fernleihe

     

    When do ex-ante beliefs about the values of others affect compliance and honesty? To answer this question, we conduct an experiment, in which subjects face repeated trade-offs between monetary gain and honesty. As a source of exogenous variation, half of the subjects were told that their choices would be shared with the other subjects in the room. We show that: 1) the belief that peers value honesty more, (only) leads to a crowding-in effect when these subjects know that their choices will become public. 2) the crowding-in effect is dependent on ex-ante beliefs about the values of others

     
    Export in Literaturverwaltung   RIS-Format
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: WU international taxation research paper series ; no. 2022, 01
    Schlagworte: Social Norms; Injunctive Norms; Tax Compliance; Honesty
    Umfang: 1 Online-Ressource (circa 75 Seiten), Illustrationen
  2. An attempt at evaluating the effect of tax morale on tax evasion
    Autor*in: Kisters, Tom
    Erschienen: 2022
    Verlag:  WU Vienna University of Economics and Business, [Vienna]

    Although there is ample research on what affects tax morale, empirical evidence that tax morale affects tax evasion is scarce. The reason for this scarcity, is the difficulty to connect a measure of tax morale to a reliable proxy of tax evasion. The... mehr

    Zugang:
    Resolving-System (kostenfrei)
    Verlag (kostenfrei)

    Standort:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    VS 317
    Fernleihe:
    keine Fernleihe

     

    Although there is ample research on what affects tax morale, empirical evidence that tax morale affects tax evasion is scarce. The reason for this scarcity, is the difficulty to connect a measure of tax morale to a reliable proxy of tax evasion. The primary contribution, is that I identify an opportunity to make such a connection, and use this opportunity to estimate a causal effect of tax morale on tax evasion. Using 7367 U.S. observations from the World Value Surveys (WVS), I first show that there is a strong relation between demographic characteristics, such as age, gender, ethnicity on the one hand and tax morale on the other. Having established this link, I take advantage of detailed demographic information in US census data, to create post-stratified samples at the county level, which I use to predict county-level estimates of tax morale. This data is then linked to income tax return data, provided by the IRS, creating a panel data, consisting of 2984 counties, spread over 4 years (1999, 2006, 2011 and 2017). With this data I provide empirical evidence of the effects of tax morale on tax evasion. The key issue to address is the potential endogeneity concern connected to the county values of tax morale. I firstly address this issue with an instrumental variable approach. The second approach attempts to remove spurious covariation by making use of demographic fluctuations within counties. The results suggest that a percentage increase in tax morale at the county level might increase income reporting for non-wage earners by 5 to 7%. A third approach mimics the approach by Cullen et al. (2021), but is unable to reproduce the results

     
    Export in Literaturverwaltung   RIS-Format
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: WU international taxation research paper series ; no. 2022, 02
    Schlagworte: Tax Morale; Tax evasion; Instrumental Variable; Post-Stratification
    Umfang: 1 Online-Ressource (circa 52 Seiten), Illustrationen
  3. The spillover effects of crime on firm tax evasion Providing an empirical argument for negative reciprocal behaviour against the state
    Autor*in: Kisters, Tom
    Erschienen: 2022
    Verlag:  WU Vienna University of Economics and Business, [Vienna]

    This paper uses firm-level survey data to explore whether the extent to which firms perceive taxes and crime as impediments to their operations and growth (perceived constraints) affects firm tax evasion. To rule out spurious covariation, I use... mehr

    Zugang:
    Resolving-System (kostenfrei)
    Verlag (kostenfrei)

    Standort:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    VS 317
    Fernleihe:
    keine Fernleihe

     

    This paper uses firm-level survey data to explore whether the extent to which firms perceive taxes and crime as impediments to their operations and growth (perceived constraints) affects firm tax evasion. To rule out spurious covariation, I use reported crime incidences as an instrumental variable. I establish a negative effect of perceived constraints on sales reported for tax purposes. The effect is large and amounts to a drop in reported sales of 3.4-13.6% in the preferred specification. I hypothesise that this result is best explained by negative reciprocal behaviour against the state. The result is robust when adding a second instrument (Power Outages) and different controls

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: WU international taxation research paper series ; no. 2022, 03
    Schlagworte: Reciprocity; Crime; Crime Perception; Tax evasion; Instrumental Variable
    Umfang: 1 Online-Ressource (circa 83 Seiten), Illustrationen