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  1. Herding, rent-seeking taxpayers, and endemic corruption
    Autor*in: Epstein, Gil S.; Gang, Ira N.
    Erschienen: December 2022
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    In an environment with extensive corruption where much of the population evades paying their full taxes due, we tackle the question of optimal taxation when constituencies with opposing objectives (the poor and the rich) push tax policy in different... mehr

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 248
    Fernleihe:
    keine Fernleihe

     

    In an environment with extensive corruption where much of the population evades paying their full taxes due, we tackle the question of optimal taxation when constituencies with opposing objectives (the poor and the rich) push tax policy in different directions. We think in terms of a government policy-maker, here called the tax administrator (TA), and rent-seeking lobbying efforts by poor and rich constituencies. We recognize taxpayers' inter-dependency as reflected in increased evasion likelihood when others are thought to be evading. Thus, our modelling incorporates elements from the theory of information cascades (herding) into a standard model of tax evasion. The poor and rich undergo a rent-seeking contest seeking to influence the TA in setting policy so that their constituency is favoured. The TA maximizes an objective function that is a weighted average of expected social welfare, their own interests, and investment in better tax administration.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9789292672959
    Weitere Identifier:
    hdl: 10419/273945
    Schriftenreihe: WIDER working paper ; 2022, 162
    Schlagworte: tax evasion; corruption; herd behaviour; rent seeking; tax administration; poor
    Umfang: 1 Online-Ressource (circa 19 Seiten)
  2. Inequality, good governance and endemic corruption
    Autor*in: Epstein, Gil S.; Gang, Ira N.
    Erschienen: February 2018
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    Can a society suffering contests between rich and poor achieve good governance in the face of endemic corruption? We examine a stylized poor state with weak institutions in which a "culture of evasion" damages state authority. Many evade tax... mehr

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 248 (2018,19)
    Fernleihe:
    keine Fernleihe

     

    Can a society suffering contests between rich and poor achieve good governance in the face of endemic corruption? We examine a stylized poor state with weak institutions in which a "culture of evasion" damages state authority. Many evade tax payments, limiting the state's economic development capability. In the face of extensive corruption, it is challenging for the state to establish and implement policies reflecting good governance; for example, a government that is accountable and transparent, efficient and effective, and follows the rule of law. The rich and poor possess different views on what is the appropriate level of enforcing proper payments of taxes due. The government needs to design an effective tax administration policy that minimizes corruption and is sensitive to the present and future needs of society. To do this it must understand what drives such widespread corruption.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9789292564612
    Weitere Identifier:
    hdl: 10419/190068
    Schriftenreihe: WIDER working paper ; 2018, 19
    Umfang: 1 Online-Ressource (circa 16 Seiten), Illustrationen
  3. Migration and culture
    Autor*in: Epstein, Gil S.; Gang, Ira N.
    Erschienen: 2010
    Verlag:  Bar-Ilan Univ., Dep. of Economics, Ramat-Gan

    Culture is not new to the study of migration. It has lurked beneath the surface for some time, occasionally protruding openly into the discussion, usually under some pseudonym. The authors bring culture into the open. They are concerned with how... mehr

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    Universitätsbibliothek Erfurt / Forschungsbibliothek Gotha, Universitätsbibliothek Erfurt
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Universitäts- und Landesbibliothek Sachsen-Anhalt / Zentrale
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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Duale Hochschule Baden-Württemberg Heidenheim, Bibliothek
    Signatur:
    e-Book Academic Complete
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    Standort:
    Bibliothek LIV HN Sontheim
    Signatur:
    ProQuest Academic Complete
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    Standort:
    Bibliothek LIV HN Sontheim
    Signatur:
    ProQuest Academic Complete
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    Standort:
    Duale Hochschule Baden-Württemberg Stuttgart, Campus Horb, Bibliothek
    Signatur:
    eBook ProQuest
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    Standort:
    Universitätsbibliothek Kiel, Zentralbibliothek
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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 205 (2010.17)
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    Standort:
    Duale Hochschule Baden-Württemberg Lörrach, Zentralbibliothek
    Signatur:
    eBook ProQuest
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    Duale Hochschule Baden-Württemberg Mannheim, Bibliothek
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    ProQuest
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    Duale Hochschule Baden-Württemberg Mosbach, Bibliothek
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    E-Books ProQuest Academic
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    Hochschulbibliothek Friedensau
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    Online-Ressource
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    Duale Hochschule Baden-Württemberg Ravensburg, Bibliothek
    Signatur:
    E-Book Proquest
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    Duale Hochschule Baden-Württemberg Stuttgart, Bibliothek
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    eBook ProQuest
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    Kommunikations-, Informations- und Medienzentrum der Universität Hohenheim
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    Duale Hochschule Baden-Württemberg Villingen-Schwenningen, Bibliothek
    Signatur:
    EBS ProQuest
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    Standort:
    EBS Universität für Wirtschaft und Recht, Learning Center, Standort Wiesbaden, Fachbibliothek Rechtswissenschaften
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    E-Book
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    Culture is not new to the study of migration. It has lurked beneath the surface for some time, occasionally protruding openly into the discussion, usually under some pseudonym. The authors bring culture into the open. They are concerned with how culture manifests itself in the migration process for three groups of actors: the migrants, those remaining in the sending areas, and people already living in the recipient locations. The topics vary widely. What unites the authors is an understanding that though actors behave differently, within a group there are economically important shared beliefs (customs, values, attitudes, etc.), which we commonly refer to as culture. Culture and identify play a central role in our understanding of migration as an economic phenomenon; but what about them matters? Properly, we should be looking at the determinants of identity and the determinants of culture (prices and incomes, broadly defined). But this is not what is done. Usually identity and culture appear in economics articles as a black box. Here we try to begin to break open the black box.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9780857241542
    Weitere Identifier:
    hdl: 10419/96033
    Schriftenreihe: Working papers / Bar-Ilan University, Department of Economics ; 2010,17
    Frontiers of Economics and Globalization Ser. ; v.8
    Frontiers of economics and globalization ; v. 8
    Schlagworte: Internationale Migration; Migranten; Kulturelle Identität; Ethnische Gruppe; Bildungswesen; Arbeitsmarkt; Einkommen; Soziale Integration; Generationengerechtigkeit; Rücküberweisungen; Welt; Globalization -- Economic aspects; International economic relations; Economics; International trade; Commercial policy; Commercial policy; Economics; Globalization ; Economic aspects; International economic relations; International trade; Electronic books
    Umfang: Online-Ressource (38 S.)
  4. Taxation, social protection, and governance decentralization
    Autor*in: Epstein, Gil S.; Gang, Ira N.
    Erschienen: September 2016
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    Governments do not have perfect information regarding constituent priorities and needs. This lack of knowledge opens the door for groups to lobby in order to affect the government’s taxation levels. We examine the political economy of decentralized... mehr

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 248 (2016,101)
    Fernleihe:
    keine Fernleihe

     

    Governments do not have perfect information regarding constituent priorities and needs. This lack of knowledge opens the door for groups to lobby in order to affect the government’s taxation levels. We examine the political economy of decentralized revenue-raising authority in light of social protection expenditures by constructing a theoretical model of hierarchical contests and comparing the implications of centralized with decentralized governance. Increasing information available to the government may generate additional expenditures by interest groups trying to affect government taxation decisions. We show the potential existence of a poverty trap as a result of decentralization in taxation decisions.

     
    Export in Literaturverwaltung   RIS-Format
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9789292561451
    Weitere Identifier:
    hdl: 10419/161485
    Schriftenreihe: WIDER working paper ; 2016, 101
    Umfang: 1 Online-Ressource (circa 23 Seiten)