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  1. Enhancing the efficiency and equity of the tax system in Israel
    Autor*in: Röhn, Oliver
    Erschienen: 2020
    Verlag:  OECD, Paris, France

    Israel’s tax mix is reasonably growth- and employment-friendly. Nonetheless, tax reform is needed to foster an inclusive recovery from the COVID-19 crisis and help tackle Israel’s main economic and societal challenges of high poverty, including among... mehr

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    Orient-Institut Beirut
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    Israel’s tax mix is reasonably growth- and employment-friendly. Nonetheless, tax reform is needed to foster an inclusive recovery from the COVID-19 crisis and help tackle Israel’s main economic and societal challenges of high poverty, including among those in work, and slow aggregate productivity growth. The earned income tax credit has been an effective tool to reduce poverty and increase employment among the low-skilled and could be further expanded. The business tax system provides large benefits that aim to incentivise companies to become more productive, but the existing design may create distortions. This preferential tax treatment should be reviewed with a view to better targeting the scheme to ensure net benefits to society. There is also scope to simplify the tax system by removing inefficient tax expenditures and better leverage Israel’s impressive technological capacity to further lower compliance costs and reduce tax evasion. Finally, excise taxes should be adjusted, including by taxing carbon more heavily, to improve environmental and health outcomes.

     
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    Quelle: Staatsbibliothek zu Berlin
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
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    Schriftenreihe: OECD Economics Department working papers ; no. 1646
    Schlagworte: taxes; personal income taxes; business taxes; tax administration; environmental taxation; tax avoidance; transfers; tax evasion; subsidies; Israel; Economics
    Umfang: 1 Online-Ressource (circa 38 Seiten), Illustrationen
  2. Escaping the exchange of information
    tax evasion via citizenship-by-investment
    Autor*in: Langenmayr, Dominika; Zyska, Lennard
    Erschienen: March 2021
    Verlag:  BGPE, Bavarian Graduate Program in Economics, Erlangen-Nuremberg

    With (automatic) exchange of tax information among countries now common, tax evaders have had to find new ways to hide their offshore holdings. One such way are citizenship-by-investment programs, which offer foreigners a new passport for a local... mehr

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    With (automatic) exchange of tax information among countries now common, tax evaders have had to find new ways to hide their offshore holdings. One such way are citizenship-by-investment programs, which offer foreigners a new passport for a local investment or a fixed fee. We show analytically that high-income individuals acquire a new citizenship to lower the probability that their tax evasion is detected through information exchange. Using data on cross-border bank deposits, we find that deposits in tax havens increase after a country starts offering a citizenship-by-investment program, providing indirect evidence that tax evaders use these programs.

     
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    Weitere Identifier:
    hdl: 10419/237995
    Schriftenreihe: BGPE discussion paper ; no. 204
    Schlagworte: Citizenship-by-investment programs; tax havens; tax evasion
    Umfang: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  3. Optimum size of the informal credit market
    a political economy perspective
    Autor*in: Marjit, Sugata; Mishra, Suryaprakash
    Erschienen: August 2021
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    Informality of markets is largely perceived as undesirable. Yet, ample evidence suggests that the informal sector contributes substantially in terms of income and employment in the entire developing world. In this paper, tax evaded income is invested... mehr

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    Informality of markets is largely perceived as undesirable. Yet, ample evidence suggests that the informal sector contributes substantially in terms of income and employment in the entire developing world. In this paper, tax evaded income is invested in the informal credit market which in turn determines demand for labor in the informal sector and hence income of informal workers. Political authority cares about lost tax revenue due to evasion but is also concerned with politically adverse consequence of lower income of informal labor due to lack of investment in the informal sector. This trade off determines an optimum size of the informal credit market and the informal economy. The size is sensitive and non–monotonic with respect to changes in the tax rate and size of the labor force, depending on the tax revenue effect of tax policy, labor demand political sensitivity of the govt. towards lower wage in the informal sector.

     
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    hdl: 10419/245433
    Schriftenreihe: CESifo working paper ; no. 9252 (2021)
    Schlagworte: tax evasion; underreporting of income; informal credit market; political economy perspective
    Umfang: 1 Online-Ressource (circa 17 Seiten), Illustrationen
  4. A general equilibrium model of value added tax evasion
    an application to Pakistan
    Autor*in: Feltenstein, Andrew; Martinez-Vazquez, Jorge; Datta, Biplab Kumar; Fatehin, Sohani
    Erschienen: January 2021
    Verlag:  International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, Atlanta, Georgia, United States of America

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    Schriftenreihe: Working paper / International Center for Public Policy ; 21, 02 (January 2021)
    Schlagworte: Value added tax; tax evasion; tax enforcement; computable general equilibrium; macroeconomic outlook
    Umfang: 1 Online-Ressource (circa 31 Seiten), Illustrationen
  5. What we pay in the shadow: labor tax evasion, minimum wage hike and employment
    Autor*in: Gavoille, Nicolas; Zasova, Anna
    Erschienen: August 2021
    Verlag:  The Baltic International Centre for Economic Policy Studies (BICEPS), Riga

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    Schriftenreihe: SSE Riga/BICEPS Research Paper ; No.6
    Schlagworte: Minimum wage; employment; tax evasion
    Umfang: 1 Online-Ressource (circa 54 Seiten), Illustrationen
  6. The epidemiology of tax avoidance narratives
    Autor*in: Lorenz, Johannes; Diller, Markus; Sureth, Caren
    Erschienen: [2021]
    Verlag:  Arbeitskreis Quantitative Steuerlehre, Berlin

    This study investigates the contagious nature of tax avoidance by examining how narratives affect tax avoiding behavior. We adapt the idea of narrative economics indicating that individuals' actions are stimulated by stories that spread within a... mehr

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    This study investigates the contagious nature of tax avoidance by examining how narratives affect tax avoiding behavior. We adapt the idea of narrative economics indicating that individuals' actions are stimulated by stories that spread within a society. We employ two types of infection models to theoretically investigate how tax avoidance schemes spread over time and vanish eventually consistent with patterns known from epidemiology. We find that general tax avoidance can persist even if its expected outcome is negative, while specific tax avoidance schemes might vanish even though their expected outcome is positive. We find empirical support for the predicted dissemination of narratives related to both general and specific tax avoidance schemes in google n-grams. Finally, we show that dissemination of specific tax avoidance schemes is attenuated by anti-narratives in (social) media. Our findings help to understand how tax avoidance spreads, under what conditions anti-avoidance measures can effectively curb tax avoidance and point towards the crucial role of transparency of enhanced enforcement by visible narratives.

     
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    hdl: 10419/242818
    Schriftenreihe: Arqus discussion paper ; no. 268 (August 2021)
    Schlagworte: tax avoidance; tax evasion; epidemiology; contagion; SIS-model; SIR-model; n-grams
    Umfang: 1 Online-Ressource (circa 34 Seiten), Illustrationen
  7. The epidemiology of tax avoidance narratives
    Autor*in: Lorenz, Johannes; Diller, Markus; Sureth, Caren
    Erschienen: 2021
    Verlag:  WU Vienna University of Economics and Business, [Vienna]

    We propose a model that captures tax avoidance as an investment under uncertainty: searching for tax loopholes or developing legal avoidance schemes is associated with costs; the tax benefit is however uncertain. Its height depends on whether or not... mehr

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    Staats- und Universitätsbibliothek Bremen
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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    We propose a model that captures tax avoidance as an investment under uncertainty: searching for tax loopholes or developing legal avoidance schemes is associated with costs; the tax benefit is however uncertain. Its height depends on whether or not the tax agency agrees with the chosen avoidance model. We find that increasing the tax rate causes taxpayers to devote more (less) effort to tax optimization if the variance of tax savings is below (above) a certain threshold. Using an epidemiological SIS-model we account for social contagion effects. We find that there exist parameter constellations in which increasing the tax rate causes both individual avoidance effort and the number of tax avoiders to increase, implying that tax revenue decreases. If tax avoidance is a precondition for tax evasion, the number of tax evaders can increase if more individuals avoid taxes as a consequence of an increase in the tax rate. Thus, increasing the tax rate can cause overall compliance to shrink even if all taxpayers evade by less. This happens if expected tax benefits are rather predictable

     
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    Schriftenreihe: WU international taxation research paper series ; no. 2021, 06
    Working paper series / SFB/Transregio TRR 266 Accounting for Transparency ; no. 59 (August 2021)
    Schlagworte: tax avoidance; tax evasion; epidemiology; contagion; SIS-model; SIR-model; n-grams
    Umfang: 1 Online-Ressource (circa 34 Seiten), Illustrationen
  8. Income tax noncompliance in Germany, 2001-2014
    Autor*in: Fauser, Hannes; Godar, Sarah
    Erschienen: December 2021
    Verlag:  Institute of Economic Studies, Faculty of Social Sciences, Charles University in Prague, Prague

    This paper estimates income tax underreporting for the case of Germany, by income category and along the income distribution. Comparing weighted samples of survey and tax data, we find patterns that are in line with the literature: Average income... mehr

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    This paper estimates income tax underreporting for the case of Germany, by income category and along the income distribution. Comparing weighted samples of survey and tax data, we find patterns that are in line with the literature: Average income from self-employment and from rent and lease in the survey is higher than in the tax data, increasing in upper quintiles. Income underreporting to the tax authorities may be one of several possible explanations for these descriptive findings. We therefore expand our analysis with the Pissarides & Weber (1989) approach that has been applied to a range of countries and data sources before. We use the German Socioeconomic Panel and the Taxpayer Panel, estimating food, housing cost and donation regressions. Results indicate that self-employment is associated with higher housing cost but not with higher food expenditure in the SOEP. In the TPP we find more robust indication of underreporting as self-employment and business incomes are significantly associated with higher donations and even more so for the topincome decile. We use our results to derive tentative estimates of aggregate tax revenue losses due to underreporting of self-employment and other non-wage incomes.

     
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    hdl: 10419/247403
    Schriftenreihe: IES working paper ; 2021, 36
    Schlagworte: tax evasion; income misreporting; personal income tax; self-employment; distributional effects
    Umfang: 1 Online-Ressource (circa 51 Seiten), Illustrationen
  9. Income tax noncompliance in Germany, 2001-2014
    Autor*in: Fauser, Hannes; Godar, Sarah
    Erschienen: [2021]
    Verlag:  Freie Universität Berlin, Berlin

    This paper estimates income tax underreporting for the case of Germany, by income category and along the income distribution. Comparing weighted samples of survey and tax data, we find patterns that are in line with the literature: Average income... mehr

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    This paper estimates income tax underreporting for the case of Germany, by income category and along the income distribution. Comparing weighted samples of survey and tax data, we find patterns that are in line with the literature: Average income from self-employment and from rent and lease in the survey is higher than in the tax data, increasing in upper quintiles. Income underreporting to the tax authorities may be one of several possible explanations for these descriptive findings. We therefore expand our analysis with the Pissarides & Weber (1989) approach that has been applied to a range of countries and data sources before. We use the German Socioeconomic Panel and the Taxpayer Panel, estimating food, housing cost and donation regressions. Results indicate that self-employment is associated with higher housing cost but not with higher food expenditure in the SOEP. In the TPP we find more robust indication of underreporting as self-employment and business incomes are significantly associated with higher donations and even more so for the top-income decile. We use our results to derive tentative estimates of aggregate tax revenue losses due to underreporting of self-employment and other non-wage incomes.

     
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    hdl: 10419/248450
    Schriftenreihe: Array ; 2021, 17
    Schlagworte: tax evasion; income misreporting; personal income tax; self-employment; distributional effects
    Umfang: 1 Online-Ressource (circa 49 Seiten), Illustrationen
  10. Minimum wage spike and income underreporting:a back-of-the-envelope-wage analysis
    Autor*in: Gavoille, Nicolas; Zasova, Anna
    Erschienen: November 2021
    Verlag:  The Baltic International Centre for Economic Policy Studies (BICEPS), Riga

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    Schriftenreihe: SSE Riga/BICEPS Research Paper ; No.7
    Schlagworte: Minimum wage; wage underreporting; tax evasion
    Umfang: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  11. Tax compliance in post-transition: you and your friends matter, not the government
    Autor*in: Levenko, Natalia; Stæhr, Karsten
    Erschienen: 2021
    Verlag:  Eesti Pank, Tallinn

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    ISBN: 9789949606894
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    Schriftenreihe: Working paper series / Eesti Pank ; 2021, 7
    Schlagworte: tax evasion; monetary and non-monetary motives; auditing; behavioural choice; norms and customs; reciprocity
    Umfang: 1 Online-Ressource (circa 43 Seiten), Illustrationen
  12. Estimating tax noncompliance among the self-employed
    evidence from pleasure boat registers
    Autor*in: Engström, Per; Hagen, Johannes; Johansson, Edvard
    Erschienen: 2021
    Verlag:  Aboa Centre for Economics, Turku

    In this paper, we improve upon the Pissarides-Weber (PW) method for estimating tax evasion among the self-employed by utilizing unique register-based consumption measures from the Swedish and Finnish mandatory registers for pleasure boats. Our main... mehr

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    In this paper, we improve upon the Pissarides-Weber (PW) method for estimating tax evasion among the self-employed by utilizing unique register-based consumption measures from the Swedish and Finnish mandatory registers for pleasure boats. Our main contributions are twofold: i) The PW method crucially relies on the assumption that the intrinsic consumption preferences are the same for self-employed and wage earner households. Thanks to our rich data, we are able to test this assumption directly by contrasting the Engel curves between wage earner households and households that will become self-employed in the future. We find that the group that will become self-employed is only marginally more prone to own a boat before they actually become self-employed. This lends support to the assumption of similar intrinsic preferences between the two groups. ii) The large sample size that comes with register-based consumption measures allows us to challenge the standard functional form assumptions in previous PW applications. The estimated sizes of income underreporting in absolute monetary amounts are almost constant over reported income levels, whereas previous studies have assumed that the underreporting is proportional to income.

     
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    hdl: 10419/233359
    Schriftenreihe: Discussion paper / Aboa Centre for Economics ; no. 144
    Schlagworte: tax evasion; income underreporting; pleasure boats; Engel curves; permanent income; self-employment
    Umfang: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  13. Card acceptance by small merchants: an application of the tourist test to Peru
    Autor*in: Aurazo, Jose; Vega, Milton
    Erschienen: [2020]
    Verlag:  [Banco Central de Reserva del Perú], [Lima, Peru]

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    Auflage/Ausgabe: This version: November 2020
    Schriftenreihe: Working paper series / Banco Central de Reserva del Perú ; DT. no. 2020, 006 (noviembre 2020)
    Schlagworte: card payments; interchange fee; tax evasion; tourist test; payment systems; Peru
    Umfang: 1 Online-Ressource (circa 24 Seiten), Illustrationen
  14. Tax Evasion and Inequality
    Autor*in: Alstadsæter, Anette; Johannesen, Niels; Zucman, Gabriel
    Erschienen: [2017]
    Verlag:  CEBI, Department of Economics, University of Copenhagen, Copenhagen

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    Schriftenreihe: CEBI working paper series ; 17, 03
    Schlagworte: tax evasion; inequality; tax havens; tax gap; tax amnesties
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  15. Who owns the wealth in tax havens?
    macro evidence and implications for global inequality
    Autor*in: Alstadsæter, Anette; Johannesen, Niels; Zucman, Gabriel
    Erschienen: [2017]
    Verlag:  CEBI, Department of Economics, University of Copenhagen, Copenhagen

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    Schriftenreihe: CEBI working paper series ; 17, 04
    Schlagworte: inequality; wealth; tax evasion; tax havens
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  16. Size, heterogeneity and distributional effects of self-employment income tax evasion in Italy
    Autor*in: Bazzoli, Martina; Di Caro, Paolo; Figari, Francesco; Fiorio, Carlo V.; Manzo, Marco
    Erschienen: November 2020
    Verlag:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    We measure tax evasion in Italy by estimating a food expenditure equation that disentangles households with prevalent income from self-employment, which is self-declared, from those with mostly third-party reported income. By using a novel dataset... mehr

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    We measure tax evasion in Italy by estimating a food expenditure equation that disentangles households with prevalent income from self-employment, which is self-declared, from those with mostly third-party reported income. By using a novel dataset that links the 2013 Italian Household Budget Survey with individual tax records over a period of 7 years, we reduce measurement error by a great extent. We also depart from the usual constant share of underreporting, showing that underreporting heterogeneity among self-employed is significant, and is larger for singles and for college-educated households. We show that self-employed workers in Italy exhibit a similar attitude to tax evasion as those in other developed countries. Therefore, we point to the structure of the economy for an explanation of why aggregate tax evasion in Italy is larger than in other developed countries. The estimated heterogeneity of underreporting behavior of households combined with the use of a tax-benefit microsimulation model have allowed us to shed light on the distributional effects of income tax evasion, showing that almost 73% of the missing revenue is attributable to tax-payers at the top of the income distribution.

     
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    hdl: 10419/259507
    Schriftenreihe: EUROMOD working paper series ; EM 20, 18
    Schlagworte: tax evasion; administrative data; distributional effects; food expenditure; Italy
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  17. Study and reports on the VAT gap in the EU-28 member states
    2020 / Grzegorz Poniatowski, Mikhail Bonch-Osmolovskiy, Adam Śmietanka
    Autor*in: Poniatowski, Grzegorz; Bonch-Osmolovskiy, Mikhail; Śmietanka, Adam
    Erschienen: [2020]
    Verlag:  CASE, Center for Social and Economic Research, Warsaw, Poland

    This Study contains Value Added Tax (VAT) Gap estimates for 2018, fast estimates using a simplified methodology for 2019, the year immediately preceding the analysis, and includes revised estimates for 2014-2017. It also includes the updated and... mehr

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    This Study contains Value Added Tax (VAT) Gap estimates for 2018, fast estimates using a simplified methodology for 2019, the year immediately preceding the analysis, and includes revised estimates for 2014-2017. It also includes the updated and extended results of the econometric analysis of VAT Gap determinants initiated and initially reported in the 2018 Report (Poniatowski et al., 2018). As a novelty, the econometric analysis to forecast potential impacts of the coronavirus crisis and resulting recession on the evolution of the VAT Gap in 2020 is reported. In 2018, most European Union (EU) Member States (MS) saw a slight decrease in the pace of gross domestic product (GDP) growth, but the economic conditions for increasing tax compliance remained favourable. We estimate that the VAT total tax liability (VTTL) in 2018 increased by 3.6 percent whereas VAT revenue increased by 4.2 percent, leading to a decline in the VAT Gap in both relative and nominal terms. In relative terms, the EU-wide Gap dropped to 11 percent and EUR 140 billion. Fast estimates show that the VAT Gap will likely continue to decline in 2019. Of the EU-28, the smallest Gaps were observed in Sweden (0.7 percent), Croatia (3.5 percent), and Finland (3.6 percent), the largest – in Romania (33.8 percent), Greece (30.1 percent), and Lithuania (25.9 percent). Overall, half of the EU-28 MS recorded a Gap above 9.2 percent. In nominal terms, the largest Gaps were recorded in Italy (EUR 35.4 billion), the United Kingdom (EUR 23.5 billion), and Germany (EUR 22 billion). [...]

     
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    hdl: 10419/261106
    Übergeordneter Titel: Study and reports on the VAT gap in the EU-28 member states - Alle Bände anzeigen
    Schriftenreihe: CASE reports ; no. 503 (2020)
    Schlagworte: consumption taxation; VAT; tax fraud; tax evasion; tax avoidance; tax gap; tax non-compliance; policy gap
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  18. Tax evasion and the minimum wage
    Autor*in: Bíró, Anikó; Prinz, Daniel; Sándor, László
    Erschienen: 2020
    Verlag:  Institute of Economics, Centre for Economic and Regional Studies, Budapest

    Exploiting a change in reporting defaults and the implied audit threat in Hungary, we demonstrate that a substantial portion of employees and the self-employed reporting to earn the minimum wage have much higher earnings in reality. This can be seen... mehr

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    Exploiting a change in reporting defaults and the implied audit threat in Hungary, we demonstrate that a substantial portion of employees and the self-employed reporting to earn the minimum wage have much higher earnings in reality. This can be seen from their sharp but temporary jump to the new reporting default, a twofold increase in reported earnings. Consistent with misreporting, the response is concentrated both spatially and by employer and the distribution of covariates around the threshold exhibits anomalies. Requiring individuals reporting to earn the minimum wage to pay higher taxes or ask for explicit exceptions increases reported earnings for some and decreases formal employment for others, suggesting a trade-off for taxation. We formalize the empirical findings in a model of minimum wage taxation where earnings underreporting around the minimum wage would justify a move towards higher taxation of those earnings, more aligned with a prevalent international practice.

     
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    Schriftenreihe: CERS-IE working papers ; CERS-IE WP - 2020, 43 (October 2020)
    Schlagworte: minimum wage; tax evasion; audit; Hungary
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  19. Escaping the exchange of information
    tax evasion via citizenship-by-investment
    Autor*in: Langenmayr, Dominika; Zyska, Lennard
    Erschienen: March 2021
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    With (automatic) exchange of tax information among countries now common, tax evaders have had to find new ways to hide their offshore holdings. One such way are citizenship-by-investment programs, which offer foreigners a new passport for a local... mehr

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    With (automatic) exchange of tax information among countries now common, tax evaders have had to find new ways to hide their offshore holdings. One such way are citizenship-by-investment programs, which offer foreigners a new passport for a local investment or a fixed fee. We show analytically that high-income individuals acquire a new citizenship to lower the probability that their tax evasion is detected through information exchange. Using data on cross-border bank deposits, we find that deposits in tax havens increase after a country starts offering a citizenship-by-investment program, providing indirect evidence that tax evaders use these programs.

     
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    hdl: 10419/235326
    Schriftenreihe: CESifo working paper ; no. 8956 (2021)
    Schlagworte: citizenship-by-investment programs; tax havens; tax evasion
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  20. Tax incentives to appear small
    evidence from Thai firms and corporate groups
    Autor*in: Banternghansa, Chanont; Athiphat Muthitacharoen; Archawa Paweenawat; Krislert Samphantharak
    Erschienen: [2021]
    Verlag:  [Puey Ungphakorn Institute for Economic Research], [Bangkok]

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    Schriftenreihe: Discussion paper / Puey Ungphakorn Institute for Economic Research ; no. 148 (February 2021)
    Schlagworte: bunching; tax incentives; business group; corporate tax; size-dependent policy; tax evasion
    Umfang: 1 Online-Ressource (circa 26 Seiten), Illustrationen
  21. The weak state trap
    Autor*in: Fergusson, Leopoldo; Molina, Carlos; Robinson, James A.
    Erschienen: [2020]
    Verlag:  CEDE, Centro de Estudios sobre Desarrollo Económico, Bogotá, D.C., Colombia

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    hdl: 1992/41137
    Schriftenreihe: Documentos CEDE ; 2020, no. 25 (julio de 2020)
    Schlagworte: Fragiler Staat; Politische Instabilität; Patronage; Steuervermeidung; Kolumbien; State capacity; tax evasion; clientelism; vote buying; social desirability bias; list experiments
    Umfang: 1 Online-Ressource (circa 53 Seiten), Illustrationen
  22. Chasing the shadow: the evaluation of unreported wage payments in Latvia
    Autor*in: Benkovskis, Konstantı̄ns; Fadejeva, Ludmila
    Erschienen: February 2, 2022
    Verlag:  Latvijas Banka, Riga

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    ISBN: 9789934578410
    Schriftenreihe: Working paper / Latvijas Banka ; 2022,1
    Schlagworte: unreported wage; tax evasion; Mincer earning regression; income distribution
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  23. Pecunia olet
    cash usage and the underground economy
    Autor*in: Giammatteo, Michele; Iezzi, Stefano; Zizza, Roberta
    Erschienen: [2021]
    Verlag:  Banca d'Italia, [Rom]

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    Schriftenreihe: Questioni di economia e finanza / Banca d'Italia ; number 649 (October 2021)
    Schlagworte: shadow economy; tax evasion; cash threshold; bank branches; ATM; cashlesspayments
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  24. Automatic for the (tax) people
    information sharing and cross-border investment in tax havens
    Autor*in: Bénétrix, Agustín; Emter, Lorenz; Schmitz, Martin
    Erschienen: [2021]
    Verlag:  Trinity College Dublin, Department of Economics, Dublin

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    Schriftenreihe: TEP working paper ; no. 21, 13 (November 2021)
    Schlagworte: cross-border banking; tax havens; international tax treaties; tax evasion
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  25. Tax evasion, behavioral microsimulation models and flat-rate tax reforms
    analysis for Italy
    Autor*in: Albarea, Andrea; Bernasconi, Michele; Marenzi, Anna; Rizzi, Dino
    Erschienen: [2021]
    Verlag:  Department of Economics, Ca’ Foscari University of Venice, Venice Italy

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    Schriftenreihe: Working paper / Ca' Foscari University of Venice, Department of Economics ; 2021, no. 26
    Schlagworte: Fiscal reforms; tax evasion; reference dependent preferences
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