income tax evasion
A Further Inquiry into Determinants of Aggregate Income Tax Evasion
... It should be noted that the variable TREND may well be serving at least two functions in the model: (1) addressing the fact that the dependent variable is stationary in levels only with a trend; a (2) reflecting the fact ...
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Income Tax Evasion Responses to Tax Rate and Tax Enforcement Rate
... optimal income tax schedule T ( ) ⋅ that is, in fact, a function, the government first needs to identify each element in the domain of T with the source of income difference which is individuals’ ...
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Implication of Recent Federal Personal Income Tax Increases for Income Tax Evasion, Tax Revenues, and Budget Deficits
... aggregate income tax evasion, ceteris ...in income tax evasion even for still-employed people to the degree that they try to covet extra funds (by under-reporting income) ...
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Implications of Recent Federal Personal Income Tax Increases for Income Tax Evasion, Tax Revenues, and Budget Deficits
... aggregate income tax evasion, ceteris ...in income tax evasion even for still-employed people to the degree that they try to covet extra funds (by under-reporting income) ...
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An Empirical Note on Determinants of Income Tax Evasion, 1973 1997
... and tax evasion remain timely issues, as evidenced by such recent studies as Alm, Jackson, and McKee (1992), Atkins (1999), Cebula (1997), Feige (1994), Panteghini (2000), and Pestieau, Possen, and Slutsky ...
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An Empirical Analysis of Determinants of Recent Federal Personal Income Tax Evasion in the U S
... personal income tax rate would elicit a 3% increase in the aggregate degree of federal personal income tax ...the Tax Reform Act of 1986 is negative and statistically significant at the ...
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Where Has the Currency Gone? And Why? The Underground Economy and Personal Income Tax Evasion in the U S , 1970 2008
... their income and/or exaggerate their itemized tax ...of income tax evasion behavior was undertaken because of the disapproval by much of the ...of income tax ...
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Control of Income Tax Evasion in Islamic (Shariah) and Malaysian Law (Comparative Study)
... behind tax evasion is to get rid of the burden of income tax, by escaping legal obligation of tax performance, which is violation of tax ...legislation. Tax evasion ...
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The economics of income tax evasion
... of income tax evasion was set out within the seminal papers of Allingham & Sandmo [1972] and Yitzhaki ...the tax rate, and do people evade more when they get richer? Certainly, the ...
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An Appraisal of Personal Income Tax Evasion in Nigeria
... the evasion of personal income tax in ...the tax payers’ relationship with tax authority (TAXPAY_TAXAUTH) and weak penalties (PENALTIES) have a significant influence on tax ...
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Distributional implications of income tax evasion in Greece, Hungary and Italy
... estimate tax evasion by comparing the tax returns and income survey responses of similar ...of income are due to a pure composition effect, ...by income source and geographical ...
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Social Interaction in Tax Evasion
... A detailed survey of the literature on income tax evasion can be found in An- dreoni, Erard and Feinstein (1998). They identify two directions in the modeling of the strategic interaction between ...
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EFFECTIVNESS OF PALESTINIAN INCOME TAX RATES IN FACING TAX EVASION.
... marginal tax rates on income tax evasion using data from California Tax Amnesty ...higher tax rates by increasing their evasion ...between tax tariff and tax ...
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Do Budget Deficits Reduce Household Taxpayer Compliance? Preliminary Evidence Using the Feige Data
... generally diminished faith in the U.S. political system and/or politicians. Also following Feige (1994, p. 129), we hypothesize an adverse taxpayer reaction to the Vietnam War in the form of increased personal ...
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CONSEQUENCES OF INFORMAL ECONOMY: A CASE OF ALBANIA
... From the other side, the government could be forced to borrow money from domestic sources (financial institutions and banks in the country and issue obligacione and bonds) or from external sources to cover the budget ...
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Imperfect Detection of Tax Evasion in a Corrupt Tax Administration
... a tax administration has the following two main ...reported income because corruption gives them the opportunity to encounter a corrupt official and bribe him in order to escape from paying higher ...
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Reflections on the meaning and measurement of Unobserved Economies: What do we really know about the "Shadow Economy"
... include: tax morale (Torgler & Schneider, 2009); direct democracy (Teobaldelli & Schneider, 2013); unemployment (Bajada & Schneider, 2009); regulation (Enste, 2010a; 2010b); the quality of institutions ...
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Evolution of Tax Evasion
... Evolution of Tax Evasion Lipatov, Vilen European University Institute.. Online at https://mpra.ub.uni-muenchen.de/966/ MPRA Paper No..[r] ...
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The Tax Gap. Tax Evasion in 2014 - and what can be done about it
... How many of these declarations relating to letting were of commercial property appears not to be known by HMRC. It is curious though that Rightmove suggest in May 2014 that they have 40,000 commercial properties to let ...
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An innovative approach to the formation of a progressive taxation probabilistic model on personal incomes
... of income distribution η j ) it is needed to build a progressive tax scale by the method of linear ...the tax reform is not accompanied by an order to increase the total income tax, ...
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