Bruno Chiarini,et al.Tax Rates and Tax Evasion:An Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy.IZADP No.3447. 2008CHIARINI, B., MARZANO, E. a SCHNEIDER, F. (2009). „Tax Rates and Tax Evasion: An Empirical Analysis of the Structural Aspects and ...
tax rates and tax evasion 473 income levels, so it is not really possible to disentangle tax rate effects from income effects. In this paper, we take a new approach in measuring the effect of tax rates on evasion that is less likely to be contaminated by such problems. Specifically, ...
Tax Rates and Tax Evasion: Evidence from 'Missing Imports' in China Tax evasion, by its very nature, is difficult to observe. We quantify the effects of tax rates on tax evasion by examining the relationship in China between the tariff schedule and the "evasion gap," which we define as ...
Tax Rates and Tax Evasion: An Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy 来自 ideas.repec.org 喜欢 0 阅读量: 71 作者:B Chiarini,E Marzano,F Schneider 摘要: By using official time series of the Italian evaded VAT base (Ministry of Finance) for the ...
Yitzhaki resolved the ambiguity by considering the impact of increased tax rates when the penalty for tax evasion fell on evaded taxes. However, his result (that an increase in tax rates leads to a decrease, rather than an increase, in evaded income) has been heavily criticized as ...
Tax Rates and Tax Evasion: An Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy By using official time series of the Italian evaded VAT base (Ministry of Finance) for the period 1980-2004 we investigate empirically the long-run charact... B Chiarini,E Marzano,...
Kosovo - Public sector revenues : tax policies, tax evasion, and tax gaps Kosovo has a simple tax system and relatively low tax rates. A risky feature of Kosovo's tax system is the high dependence on border taxes. In 2012, 71 percent of revenue was collected at the border in the form...
Tax evasionis also a crime. 偷税漏税也是一种犯罪. 期刊摘选 Chapter three: Real analysis oftax evasioncrime. 第三章: 关于我国偷税犯罪的实证分析. 期刊摘选 There istax evasionin underground economy and open economy. 摘要地下经济和公开经济中都存在着税收流失. ...
tax evasion 是违法的， for example a directors of a family-owned company taking cash sales for thier own expenditure.tax avoidance 是通过合法的会计操作来降低应纳税，避税在不同国家的会计准则下根据不同公司性质和不同的行业有不同的方法， 国际会计准则下，可以利用PPD revaluation(IAS 36),...
Tax changes and economic behavior: The case of tax evasion This article addresses two issues concerning tax changes and economic behavior: (1) do marginal tax rates influence tax evasion behavior and, if so, how'?,... R Wahlund - 《Journal of Economic Psychology》 被引量: 64发表: 1992年...