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The Distribution of Income Tax Noncompliance

Citations

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Cited by:

  1. Asatryan, Zareh & Gomtsyan, David, 2020. "The incidence of VAT evasion," ZEW Discussion Papers 20-027, ZEW - Leibniz Centre for European Economic Research.
  2. Florian Scheuer & Joel Slemrod, 2020. "Taxation and the Superrich," Annual Review of Economics, Annual Reviews, vol. 12(1), pages 189-211, August.
  3. Cerniauskas Nerijus & Jousten Alain, 2021. "Statutory, effective, and optimal net tax schedules in Lithuania," IZA Journal of Labor Policy, Sciendo & Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 11(1), pages 1-33, May.
  4. Martina Bazzoli & Paolo Di Caro & Franceso Figari & Carlo V. Fiorio & Marco Manzo, 2020. "Size, heterogeneity and distributional effects of self-employment income tax evasion in Italy," Working Papers wp2020-8, Ministry of Economy and Finance, Department of Finance.
  5. Martin Korndörfer & Boris Egloff & Stefan C. Schmukle, 2015. "A Large Scale Test of the Effect of Social Class on Prosocial Behavior," SOEPpapers on Multidisciplinary Panel Data Research 808, DIW Berlin, The German Socio-Economic Panel (SOEP).
  6. Fernández-Bastidas, Rocío, 2023. "Entrepreneurship and tax evasion," Economic Modelling, Elsevier, vol. 128(C).
  7. Hoseini, M., 2014. "Misreporting in the Value-Added Tax and the Optimal Enforcement," Discussion Paper 2014-061, Tilburg University, Center for Economic Research.
  8. Anmol Bhandari & Serdar Birinci & Ellen R. McGrattan & Kurt See, 2020. "What Do Survey Data Tell Us about US Businesses?," American Economic Review: Insights, American Economic Association, vol. 2(4), pages 443-458, December.
  9. Tobias Broer & Marek Kapicka & Paul Klein, 2017. "Consumption Risk Sharing with Private Information and Limited Enforcement," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 23, pages 170-190, January.
  10. Figari, Francesco & Bazzoli, Martina & Di Caro, Paolo & V. Fiorio, Carlo & Manzo, Marco, 2020. "Size, heterogeneity and distributional effects of self-employment income tax evasion in Italy," EUROMOD Working Papers EM18/20, EUROMOD at the Institute for Social and Economic Research.
  11. James Alm, 2017. "Is Economics Useful for Public Policy?," Southern Economic Journal, John Wiley & Sons, vol. 83(4), pages 835-854, April.
  12. Advani, Arun & Summers, Andy & Tarrant, Hannah, 2022. "Measuring top income shares in the UK," CAGE Online Working Paper Series 610, Competitive Advantage in the Global Economy (CAGE).
  13. José Durán-Cabré & Alejandro Esteller-Moré & Luca Salvadori, 2015. "Empirical evidence on horizontal competition in tax enforcement," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(5), pages 834-860, October.
  14. Jonathan Rothwell, 2019. "The Political Economy of Inequality in Rich Democracies," LIS Working papers 772, LIS Cross-National Data Center in Luxembourg.
  15. Traxler, Christian, 2012. "Majority voting and the welfare implications of tax avoidance," Journal of Public Economics, Elsevier, vol. 96(1), pages 1-9.
  16. Alessandro Di Nola & Georgi Kocharkov & Almuth Scholl & Anna-Mariia Tkhir, 2021. "The Aggregate Consequences of Tax Evasion," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 40, pages 198-227, April.
  17. John Guyton & Patrick Langetieg & Daniel Reck & Max Risch & Gabriel Zucman, 2021. "Tax Evasion at the Top of the Income Distribution: Theory and Evidence," NBER Working Papers 28542, National Bureau of Economic Research, Inc.
  18. Bento, Antonio M. & Jacobsen, Mark R. & Liu, Antung A., 2018. "Environmental policy in the presence of an informal sector," Journal of Environmental Economics and Management, Elsevier, vol. 90(C), pages 61-77.
  19. Advani, Arun & Summers, Andy & Tarrant, Hannah, 2020. "Measuring UK top incomes," CAGE Online Working Paper Series 490, Competitive Advantage in the Global Economy (CAGE).
  20. Luca Salvadori, 2015. "Does tax enforcement counteract the negative effects of terrorism? A case study of the Basque country," ERSA conference papers ersa15p1465, European Regional Science Association.
  21. James Alm & Kyle Borders, 2014. "Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax," Public Budgeting & Finance, Wiley Blackwell, vol. 34(4), pages 61-79, December.
  22. Phillips, Mark D., 2014. "Deterrence vs. gamesmanship: Taxpayer response to targeted audits and endogenous penalties," Journal of Economic Behavior & Organization, Elsevier, vol. 100(C), pages 81-98.
  23. Tobias Broer & Marek Kapicka & Paul Klein, 2017. "Consumption Risk Sharing with Private Information and Limited Enforcement," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 23, pages 170-190, January.
  24. Erlend Bø & Peter Lambert & Thor Thoresen, 2012. "Horizontal inequity under a dual income tax system: principles and measurement," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(5), pages 625-640, October.
  25. Christos Kotsogiannis & Xavier Mateos-Planas, 2019. "Tax Evasion as Contingent Debt," Discussion Papers 1903, Centre for Macroeconomics (CFM).
  26. Félix Domínguez-Barrero & Julio López-Laborda & Fernando Rodrigo-Sauco, 2017. "Tax evasion in Spanish Personal Income Tax by income sources, 2005–2008: from the synthetic to the dual tax," European Journal of Law and Economics, Springer, vol. 44(1), pages 47-65, August.
  27. D'Amato, Alessio & Mancinelli, Susanna & Zoli, Mariangela, 2016. "Complementarity vs substitutability in waste management behaviors," Ecological Economics, Elsevier, vol. 123(C), pages 84-94.
  28. Maggie R. Jones, 2017. "Tax Preparers, Refund Anticipation Products, and EITC Noncompliance," CARRA Working Papers 2017-10, Center for Economic Studies, U.S. Census Bureau.
  29. Martin Korndörfer & Boris Egloff & Stefan C. Schmukle, 2015. "A Large Scale Test of the Effect of Social Class on Prosocial Behavior," Working Papers 1601, Gutenberg School of Management and Economics, Johannes Gutenberg-Universität Mainz.
  30. Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2014. "Income Taxation of U.S. Households: Facts and Parametric Estimates," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 17(4), pages 559-581, October.
  31. Kotsogiannis, Christos & Mateos-Planas, Xavier, 2019. "Tax evasion as contingent debt," LSE Research Online Documents on Economics 100941, London School of Economics and Political Science, LSE Library.
  32. James Alm, 2019. "What Motivates Tax Compliance?," Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
  33. Félix Domínguez Barrero & Julio López Laborda & Fernando Rodrigo Sauco, 2015. "Fraude en el IRPF por fuentes de renta, 2005-2008: del impuesto sintético al impuesto dual," Studies on the Spanish Economy eee2015-14, FEDEA.
  34. Bruno Chiarini & Maria Ferrara & Elisabetta Marzano, 2016. "Investment Shocks, Tax Evasion and the Consumption Puzzle: A DSGE Analysis with Financial Frictions," CESifo Working Paper Series 6015, CESifo.
  35. James Alm & Antoine Malézieux, 2021. "40 years of tax evasion games: a meta-analysis," Experimental Economics, Springer;Economic Science Association, vol. 24(3), pages 699-750, September.
  36. Sandeep Mohapatra, 2021. "A new approach for detecting multiple‐equilibria poverty traps," Journal of International Development, John Wiley & Sons, Ltd., vol. 33(5), pages 894-909, July.
  37. Duncan, Denvil, 2014. "Behavioral responses and the distributional effects of the Russian ‘flat’ tax," Journal of Policy Modeling, Elsevier, vol. 36(2), pages 226-240.
  38. Pavel Semerad, 2015. "How to stop VAT frauds on the fuel market: a usual price rule," MENDELU Working Papers in Business and Economics 2015-54, Mendel University in Brno, Faculty of Business and Economics.
  39. Philippe Aghion & Ufuk Akcigit & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2023. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," POID Working Papers 050, Centre for Economic Performance, LSE.
  40. Sara Torregrosa, 2015. "Bypassing progressive taxation: fraud and base erosion in the Spanish income tax (1970-2001)," Working Papers 2015/31, Institut d'Economia de Barcelona (IEB).
  41. John Guyton & Patrick Langetieg & Daniel Reck & Max Risch & Gabriel Zucman, 2020. "Tax Evasion by the Wealthy: Measurement and Implications," NBER Chapters, in: Measuring and Understanding the Distribution and Intra/Inter-Generational Mobility of Income and Wealth, National Bureau of Economic Research, Inc.
  42. Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2014. "Income Taxation of U.S. Households: Facts and Parametric Estimates," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 17(4), pages 559-581, October.
  43. Masca, Simona-Gabriela & Chis, Diana-Maria, 2023. "Distributional implications of informal economy in the EU countries: Accounting for the spread of tax evasion benefits and cultural characteristics," Socio-Economic Planning Sciences, Elsevier, vol. 87(PB).
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