Tax Morale and International Tax Evasion

Kemme, David M.; Parikh, Bhavik; Steigner, Tanja

doi:10.1016/j.jwb.2019.101052

Cited by 59 publications

(46 citation statements)

References 63 publications

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“…Our final sample consists of 15,697 FPI flows from 149 source countries into 34 OECD host countries between 2002 and 2013. We retain country pairs with at least three observations and equity flows of a minimum of US$1 million (Kemme et al, 2017, 2020).…”

Section: Methodsmentioning

confidence: 99%

“…To control for a host country's tax haven status, we use Host Tax Haven , which is equal to 1 if the host country is considered a tax haven, and 0 otherwise. Following Kemme et al (2017, 2020), we classify a country as a tax haven if it was included in the Harmful Tax Competition Report (OECD, 1998) or the classification is based on Hines and Rice (1994), and we expect the coefficient to be positive. Because investor protection is greater in common law legal systems than civil law systems, we construct Source Country Common Law Dummy , which equals 1 if the source country has a common law legal system, and 0 otherwise.…”

Section: Methodsmentioning

confidence: 99%

“…Our analysis naturally lends itself to extending the tax evasion literature by considering how the newly evaluated country determinants of FPI might change if funds flow into a tax haven host country. Studies show that more FPI flows into tax havens than nontax havens (Hanlon et al, 2015; Kemme et al, 2017, 2020). Hence, the host country tax haven status is essential.…”

Section: Related Literature and Hypothesesmentioning

confidence: 99%

“…Concurrently, tax policies have attempted to ensure equitable treatment of both domestic and foreign investors and efficient collection methods. However, as it turns out, tax evasion via offshore shell corporations is so pervasive that it even affects FPI flows into the United States (Hanlon et al, 2015) and Organisation for Economic Co‐operation and Development (OECD) countries (Kemme et al, 2017, 2020). Explicit policies to attract FPI, as well as policies to prevent tax evasion, have been studied along with the traditional determinants of FPI.…”

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

Inequality, autocracy, and sovereign funds as determinants of foreign portfolio equity flows

Kemme

Parikh

Steigner

2021

J of Financial Research

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We identify new country characteristics that influence cross‐border equity flows: income inequality, autocracy, and sovereign wealth funds. Using 149 source countries and 34 Organisation for Economic Co‐operation and Development (OECD) host countries for 2002–2013, we find that OECD host countries receive higher foreign portfolio investment (FPI) inflows from source countries with high income inequality and source countries with a sovereign wealth fund, but lower inflows from autocratic source countries. We argue that concentrated wealth in a society, overseas investments for the benefit of future generations, and political regimes influence FPI. These variables have been understudied though they provide valuable indicators for policy makers and investors. We supplement our core analysis with realistic interactions between these new variables and with the increasing importance of tax havens. Our results hold throughout a variety of robustness checks.

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Section: Methodsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

Section: Related Literature and Hypothesesmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Inequality, autocracy, and sovereign funds as determinants of foreign portfolio equity flows

Kemme

Parikh

Steigner

2021

J of Financial Research

Self Cite

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“…Tax moral is also associated with domestic tax evasion. A low tax moral will result in domestic tax evasion [28].…”

Section: B Tax Moralmentioning

confidence: 99%

The Impact of Tax Knowledge, Tax Morale, Tax Volunteer on Tax Compliance

Hardika¹,

Wicaksana²,

Subratha³

2021

Advances in Social Science, Education and Humanities Research

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This study analyzes tax knowledge, tax morality, tax volunteers as well as tax compliance with the aim of measuring the influence of tax knowledge, tax moral and tax volunteers against tax compliance. The role of tax volunteers is important in tax understanding to increase tax compliance. Using the Slovin formula, the number of samples were taken as much as 100 samples of the total population in which there are 63,099 individual taxpayers. A Likert scale of 1 (strongly disagree) to 5 (strongly agree) was used as the study questionnaire. The test was conducted by using Partial Least Square (Smart PLS). This study showed that taxpayer compliance was significantly affected by tax knowledge, tax moral and tax volunteers. Given the importance of tax volunteer factors in increasing tax understanding and tax compliance, so the role of tax volunteers is indispensable. Tax moral is also an important factor that improves tax compliance. These meaningful results are really helpful in order to understand more about the challenges of taxpayer compliance improvement. These results also provide advanced stuffy on different tax subjects, in addition to the theoretical and social relevance, as well as the fact that study related to moral and tax volunteers is still very little.

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An estimation of the informal economy in the agricultural sector in the EU‐15 from 1996 to 2019

2022

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This study is the first to calculate the size and development of the informal/shadow economies in the agricultural sector for 15 “old” EU countries over 1996–2019. The multiple indicators multiple causes model was used for the estimation of levels and development of informal economies of these countries. The results show higher levels of informal economies in agriculture compared with those in the overall economies. One main contributing factor to this development was a change in the subsidization regime, namely, decoupling Common Agricultural Policy payments from quantities of products produced, introduced in 2003. The effects of taxation, share of imports, and factor income in agriculture are also important for the size of the informal agricultural economy. Finally, we disaggregate the informal work into subcategories, such as self‐employed, family and nonfamily, and household work. The biggest potential for the development of informal economy comes from taxation, regulation, and self‐employment, followed by family work and unreported employment. [EconLit Citations: Q11, Q14, Q19].

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Tax Morale and International Tax Evasion

Cited by 59 publications

References 63 publications

Inequality, autocracy, and sovereign funds as determinants of foreign portfolio equity flows

Inequality, autocracy, and sovereign funds as determinants of foreign portfolio equity flows

The Impact of Tax Knowledge, Tax Morale, Tax Volunteer on Tax Compliance

An estimation of the informal economy in the agricultural sector in the EU‐15 from 1996 to 2019

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