Tax Rates and Tax Evasion: Evidence From California Amnesty Data

Crane, Steven E; Nourzad, Farrokh

doi:10.1086/ntj41788836

Cited by 26 publications

(10 citation statements)

References 18 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…The event time dummies are the main variables of interest and measure the change in the outcomes of disclosers relative to the predisclosure reference year, over and above the change observed for the control group of nondisclosers. 9 Including a control group in the analysis allows us to employ both individual fixed effects and a full set of time dummies, which is not possible in empirical designs that identify event-time dummies exclusively from differences in the timing of the event (Borusyak and Jaravel, 2017).…”

Section: Empirical Modelmentioning

confidence: 99%

See 1 more Smart Citation

Tax evasion and tax avoidance

Alstadsæter

Johannesen

Herry

et al. 2022

Journal of Public Economics

View full text Add to dashboard Cite

Exploiting rich administrative data and salient policy variation, we study the substitution between illegal tax evasion and legal tax avoidance. By increasing its enforcement effort, the Norwegian government pushed many wealthy individuals to disclose assets previously hidden abroad. We find that the taxes paid by these individuals rise 30% at the time of disclosure and that the rise is sustained over time. After stopping to evade, taxpayers do not start avoiding more. Our results suggest that cracking down on evasion by the wealthy can be an effective way to raise tax revenue, increase tax progressivity, and ultimately reduce inequality.

show abstract

Section: Empirical Modelmentioning

confidence: 99%

“…1 Johannesen et al (2018) study the effect of the U.S. offshore voluntary disclosure program on reported income and tax revenue. Data on U.S. state amnesties were analyzed by Mikesell (1986), Fisher et al (1989), and Crane and Nourzad (1990). None of these studies consider the interplay between evasion and avoidance.…”

Section: Introductionmentioning

confidence: 99%

Tax evasion and tax avoidance

Alstadsæter

Johannesen

Herry

et al. 2022

Journal of Public Economics

View full text Add to dashboard Cite

show abstract

“…The estimation shows higher tax rates create a reduction in wealth disclosure at the 0.1% significance level. Studies such as Crane & Nourzad (1990) similarly concludes that tax evaders increase tax evasion attempts in response to higher tax rates. One of the main contributors of taxpayers' reaction to tax evasion is the tax rate (Freire-Serén & Panadés, 2013).…”

Section: Results and Analysismentioning

confidence: 99%

Corruption in a Tax Game

2020

JABE

View full text Add to dashboard Cite

Our inability to fully predict the complexity of tax behavior stems from the fact that tax evasion, by its very nature, is difficult to observe. The illegality of underreporting taxable income generates the need to maintain secrecy which makes it all the more strenuous to isolate the factors that influence wealth disclosure to tax officials. This paper is an experimental tax game in the context of Bangladesh where a culture of corruption permeates. In particular, this research intends to investigate individuals' behavior when they have an incentive to partake in corruption by evading taxes through paying bribes. The study finds that individuals readily choose the financially lucrative and payoff maximizing option of paying bribes, whenever possible, to mitigate the risks of getting caught. We also find that, more often than not, higher tax rate decreases wealth disclosure. Moreover, there is considerable evidence that enforcement of punishment, through the use of audits, acts as a deterrent when it comes to under-reporting wealth.

show abstract

“…Örneğin vergi oranlarının vergi uyumunu anlamlı bir düzeyde etkilemediği (Alm, 1999;Cox, 1984;Slemrod, 1985;Geeroms & Wilmots, 1985;Wahlund, 1992;Steenbergen vd., 1992;Joulfaian & Rider, 1996), vergi uyumu üzerinde cezaların net bir etkisinin olmadığı (Frey, 1997;Frey & Stutzer, 2001;Logue, 2006;Doran, 2009) birçok çalışmanın bulguları arasındadır. Denetim oranları ile vergi uyumu arasında istatistiksel açıdan anlamlı bir ilişki tespit edemeyen çalışmalar da bulunmaktadır (Warneryd & Walerud, 1982;Crane & Nourzad, 1990;Frey, 1997).…”

Section: Verilerin Analizi Ve Ampirik Bulgularunclassified

Neoklasik İktisattan Davranışsal İktisada Doğru Vergi Uyumu: Ampirik Bir Analiz

ÇELİK

2022

Ekonomi İşletme Ve Maliye Araştırmaları Dergisi

View full text Add to dashboard Cite

Vergi uyumu, mükelleflerin vergisel yükümlülüklerini gönüllü olarak tam ve zamanında yerine getirmeleridir. Davranışsal iktisat perspektifinden vergi uyumunun incelendiği bu çalışmanın verileri anket yöntemiyle, Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesinin 5 ayrı bölümde eğitim gören 177 öğrenciden elde edilmiştir. Bu veriler OLS regresyon analizine tabi tutulmuştur. Genel olarak bulgular vergi uyumunu; demografik faktörlerden nüfus ve iş tecrübesinin, ekonomik olmayan faktörlerden kayıptan kaçınmanın ve risk düzeyinin etkilediğini gösterirken ekonomik faktörlerden vergi oranı, denetim olasılığı ve cezaların etkilemediğini göstermektedir. En önemli bulgu ise vergi ödeme davranışı kapsamında vergi uyumunu etkileyen faktörler arasında davranışsal iktisat argümanlarından kayıptan kaçınmanın etkili olduğudur.

show abstract

Tax Rates and Tax Evasion: Evidence From California Amnesty Data

Cited by 26 publications

References 18 publications

Tax evasion and tax avoidance

Tax evasion and tax avoidance

Corruption in a Tax Game

Neoklasik İktisattan Davranışsal İktisada Doğru Vergi Uyumu: Ampirik Bir Analiz

Contact Info

Product

Resources

About