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Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply
tax evasion labor supply taxable income lab experiment taxes
2012/10/19
Motivated by the observation that access to evasion opportunities is distributed
heterogeneously across the labor market, this paper examines the extent to which labor
supply elasticities with respe...
On the role of backauditing for tax evasion in an agent-based Econophysics model
backauditing tax evasion agent-based Econophysics
2012/9/14
We investigate an inhomogeneous Ising model in the context of tax evasion dynamics where dif-ferent types of agents are parametrized via local temperatures and magnetic fields. In particular, we analy...
Tax evasion dynamics and Zaklan model on Opinion-dependent Network
Opinion dynamics Sociophysics Majority vote Nonequi-librium
2012/4/19
Within the context of agent-based Monte-Carlo simulations, we study the well-known majority-vote model (MVM) with noise applied to tax evasion on Stauffer-Hohnisch-Pittnauer (SHP) networks. To control...
Tax Evasion, Minimum Wage Non-Compliance and Informality
tax evasion minimum wage reform flat tax reform poverty informality
2012/10/18
We study the impact of tax and minimum wage reforms on the incidence of informality. To gauge the incidence of informality, we use measures of the extent of tax evasion, the extent of minimum wage non...
This paper examines the interaction between minimum wage legislation and tax evasion by employed labor. I develop a model in which firms and workers may agree to report less than the true amount of ea...
Tax Evasion, Welfare Fraud, and "The Broken Windows" Effect: An Experiment in Belgium, France and the Netherlands
tax evasion social fraud social comparisons cross-country comparisons experiments
2012/10/31
In a series of experiments conducted in Belgium (Wallonia and Flanders), France and the Netherlands, we compare behavior regarding tax evasion and welfare dodging, with and without information about o...
Too Low to Be True: The Use of Minimum Thresholds to Fight Tax Evasion
tax evasion minimum threshold studi di settore
2012/11/1
The enforcement of compliance with tax regulation is a complex task. This is particularly the case when the administrative capacity of the tax authority is low, as it often happens in developing and t...
We develop a model of tax evasion based on the Ising model. We augment the model using an appropriate enforcement mechanism that may allow policy makers to curb tax evasion. With a certain probability...
Penalty Structure and Individual Tax Evasion: an Approach of Behavioral Public Finance
Tax Evasion Individual Income Tax Prospect Theory Penalty Structure Behavioral Public Finance
2010/10/20
China is encountering grave individual tax evasion problem since the new filing system taking effect in 2007. The traditional Allingham and Sandmo (A-S) model illustrates tenuous credibility in explai...
Tax Evasion in a Unionised Economy
Economic incidence legal incidence penalty tax evasion trade union
2013/10/18
In a unionised labour market, a substitution of a payroll for an income tax will not alter employment if tax obligations are fulfilled. However, if workers or firms can evade taxes this irrelevance re...
Rank dependent expected utility models of tax evasion
Tax evasion rank dependent expected utility dual theory
2014/6/27
In this paper the rank-dependent expected utility theory is substituted for the expected utility theory in models of tax evasion. It is demonstrated that the comparative statics results of the expecte...