Tax progressivity, income distribution and tax non-compliance

Damjanovic, Tatiana; Ulph, David

doi:10.1016/j.euroecorev.2009.09.003

Cited by 17 publications

(16 citation statements)

References 49 publications

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“…Furthermore, progressive taxation of income is one of the many effective ways for governments to redistribute income. According to Damjanovic and Ulph (2010), a greater progressivity of the tax schedule may reduce the number of tax malfeasance cases. Conversely, the flatter the schedule, the lower the equilibrium price of tax minimization schemes, and hence, the greater the level of malfeasance.…”

Section: Discussionmentioning

confidence: 99%

Tax malfeasance of high net-worth individuals in Malaysia: tax audited cases

Rosli

Lai

Embi³

2018

JFC

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Purpose This paper aims to analyse the profiles of high net-worth individuals (HNWIs) who were caught for tax malfeasance during a tax audit and to examine factors that influence tax malfeasance among HNWIs in Malaysia. Design/methodology/approach This paper examined 235 HNWIs who were involved in tax malfeasance after audited by the Inland Revenue Board Malaysia from year 2009 to 2013. A research model was developed to examine the influence of four independent variables which are tax rate, level of income, source of income and taxation performed by tax professionals on tax malfeasance. Findings Multiple regression was used to test the proposed research model. The findings show that source of income and taxation performed by tax professionals influence tax malfeasance among HNWIs in Malaysia. This study also uncovers no significant relationship between tax rate and level of income with tax malfeasance of HNWIs. Originality/value This study could be the first in Malaysia that has used actual audited data in examining tax malfeasance among HNWIs. This study provides important insights not only to the Malaysian tax authorities but also to tax authorities and tax researchers in other parts of the world, given the fact that tax malfeasance of HNWIs is a prevalent and universal problem.

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Section: Discussionmentioning

confidence: 99%

Tax malfeasance of high net-worth individuals in Malaysia: tax audited cases

Rosli

Lai

Embi³

2018

JFC

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“…Tax exemptions in Russia in 2012 amounted to 36.9% of GDP, even exceeding the figure the United States, but to the level of tax exemptions France Russia far. The leader among the countries represented is France, which has the highest proportion of tax revenues to GDP, which can be explained by a more rigid policy on corporate tax and personal income citizens, as well as the lack of a large number of benefits (Damjanovic & Ulph, 2010).…”

Section: Resultsmentioning

confidence: 99%

The Modern Practice of Using the Tax Regulation Instruments

Troyanskaya¹,

Tyurina²

2014

ASS

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Tax regulation is carried out through a range of instruments, differing objectives impact directions of influence, mechanism of action and other characteristics. This article is merely instruments of tax regulations that apply in different countries; examples from the practice of some countries on the taxation of loss-making enterprises; pay special attention to the world practice the ratio of the level of tax exemptions and falling revenues in relation to GDP. Results of the study led to the conclusion that all countries confer taxes not only fiscal function, but also regulatory. An international survey tools tax regulation has shown that both in Russia and abroad, the most important of them are the tax rates and tax breaks. The monitoring results led to the conclusion that the tax rates established in the Russian legislation is not so high compared with the rates in developed countries. Therefore, the use of even the successful experience of other countries in order to improve the economic development of the country must be based on the detailed choice of fiscal instruments and methodologies to assess their effectiveness.

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“…For a detailed discussion of these "form-changing" actions see, e.g.,Stiglitz (1985) andSlemrod and Yitzhaki (2002).5 For analyses of the market for tax advice see, e.g.,Reinganum and Wilde (1991) andDamjanovic and Ulph (2010).6 It is apparent that such arrangements give promoters incentives to mis-represent the level of risk involved in…”

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confidence: 99%

Optimal income tax enforcement in the presence of tax avoidance

degl’Innocenti¹,

Rablen²

2017

The Routledge Companion to Tax Avoidance Research

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We examine the optimal auditing problem of a tax authority when taxpayers can choose both to evade and avoid. For a convex penalty function the incentive-compatibility constraints may bind for the richest taxpayer and at a positive level of both evasion and avoidance. The audit function is non-increasing in reported income, and is higher for progressive tax functions than for regressive tax functions. Higher marginal tax rates increase the incentives for non-compliance, overturning the well-known Yitzhaki paradox.

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Tax progressivity, income distribution and tax non-compliance

Cited by 17 publications

References 49 publications

Tax malfeasance of high net-worth individuals in Malaysia: tax audited cases

Tax malfeasance of high net-worth individuals in Malaysia: tax audited cases

The Modern Practice of Using the Tax Regulation Instruments

Optimal income tax enforcement in the presence of tax avoidance

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