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When Tax Collectors Become Collectors for Child Support and Student Loans: Jeopardizing the Revenue Base?

  • Eliza Ahmed
  • Valerie Braithwaite
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    Cet article étudie la relation entre des payements additionnels à l'état pour financer les prêts aux étudiants (dans le cadre du Higher Education Contribution Scheme) et les contributions alimentaires pour enfants (dans le cadre du Child Support Scheme) et la complaisance fiscale. Les données sont dérivées du 'Community Hopes, Fears, and Actions Survey' qui est basé sur un échantillon de 2040 individus. Il est démontré que les payements additionnels posent aux autorités un problème de complaisance fiscale. En même temps, cette étude montre que le degré de dissuasion perçu, l'obligation morale et la fiabilité jouent un rôle primordial dans la réduction de l'évasion fiscale. Un résultat important de cette étude est qu'il est plus probable que les payements additionnels s'accompagnent d'évasion fiscale lorsque revenu et foi en les normes sont faibles. Le fait que l'évasion fiscale est plus importante dans des groupes économiquement défavorisés a déjàété relevé en d'autres circonstances, mais l'effet adverse d'avoir été irrémédiablement marginalisé par les autorités légales a jusqu'à présent été aussi bien sous-évalué que trop peu analysé théoriquement. Copyright WWZ and Helbing & Lichtenhahn Verlag AG 2004.

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    Article provided by Wiley Blackwell in its journal Kyklos.

    Volume (Year): 57 (2004)
    Issue (Month): 3 (08)
    Pages: 303-326

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    Handle: RePEc:bla:kyklos:v:57:y:2004:i:3:p:303-326
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