Location via proxy:   [ UP ]  
[Report a bug]   [Manage cookies]                
create a website

Loss Aversion, Transaction Costs, or Audit Trigger? Learning about Corporate Tax Compliance from a Policy Experiment with Withholding Regime. (2018). Emran, M. Shahe ; Carrillo, Paul.
In: MPRA Paper.
RePEc:pra:mprapa:87445.

Full description at Econpapers || Download paper

Cited: 1

Citations received by this document

Cites: 41

References cited by this document

Cocites: 50

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. Behavioral effects of tax withholding on tax compliance: Implications for information initiatives. (2021). Vossler, Christian ; Bruner, David M ; McKee, Michael.
    In: Journal of Economic Behavior & Organization.
    RePEc:eee:jeborg:v:183:y:2021:i:c:p:301-319.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. Allingham, M. G. and A. Sandmo (1972). “Income tax evasion: a theoretical analysis.” Journal of Public Economics 1, 323-338.

  2. Alm, J, J. Martinez-Vazquez, and S. Wallace (2004). Taxing the Hard to Tax: Lessons from Theory and Practice. Elsevier Science.
    Paper not yet in RePEc: Add citation now
  3. Arrow, K, J (1993). “Innovation in Large and Small Firms," Journal of Entrepreneurial Finance, Pepperdine University, Graziadio School of Business and Management, vol. 2(2), pages 111-124, Spring.

  4. Asanuma, B., and T. Kikutani (1992): Risk Absorption in Japanese Subcontracting: A Microeconometric Study of the Automobile Industry, Journal of the Japanese and International Economies, 6(1), 129

  5. Becker, G. (1968). “Crime and Punishment-An Economic Approach.” Journal of Political Economy 76, 169-217.

  6. Boadway, R. and M. Sato (2009), “Optimal Tax Design and Enforcement with an Informal Sector.” American Economic Journal: Economic Policy 1, 1-27.

  7. Brockmeyer, Anne and Marco Hernandez (2016), “Taxation, Information, and Withholding”, World Bank Policy Research Working paper No. 7600.
    Paper not yet in RePEc: Add citation now
  8. Carrillo, P, and M. Shahe Emran, and Anita Rivadeneira, (2011). "Do Cheaters Bunch Together? Profit Taxes, Withholding Rates and Tax Evasion," Working Papers 2011-03, The George Washington University, Institute for International Economic Policy.

  9. Chetty, R, Friedman, J N., Olsen, T, & Pistaferri, L (2011). “Adjustment Costs, Firm Responses, and Micro vs. Macro Labor Supply Elasticities: Evidence from Danish Tax Records.” Quarterly Journal of Economics, 126, 749804.

  10. Dhami, Sanjit & al-Nowaihi, Ali, (2007). “Why do people pay taxes? Prospect theory versus expected utility theory," Journal of Economic Behavior & Organization, Elsevier, vol. 64(1), pages 171-192, September.

  11. Dhami, Sanjit, (2016). The Foundations of Behavioral Economic Analysis, OUP Catalogue, Oxford University Press,

  12. Emran, M. S. and J. E. Stiglitz (2005). “On Selective Indirect Tax Reform in Developing Countries.”\Journal of Public Economics 89, 599-623.

  13. Emran. M. S. and J. E. Stiglitz. (2007).“Equity and Efficiency in Tax Reform in developing Countries.”\Working Paper, available at SSRN.
    Paper not yet in RePEc: Add citation now
  14. Engel, E. M. R. A., R. D. Fischer, and A. Galetovic (1998): “Least-Present-Value-of-Revenue Auctions and Highway Franchising, NBER Working Paper No. 6689

  15. Goode, R. (1984), Government Finance in Developing Countries. Brookings Institution.
    Paper not yet in RePEc: Add citation now
  16. Gordon, R. and W. Li, (2009). “Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation.” Journal of Public Economics, 93, 855-866.

  17. Gordon, R. ed. (2010). Taxation in Developing Countries: Six Case Studies and Policy Implications. Columbia University Press.
    Paper not yet in RePEc: Add citation now
  18. Greenwald, Bruce C and Stiglitz, Joseph, (1990), “Asymmetric Information and the New Theory of the Firm: Financial Constraints and Risk Behavior,” American Economic Review, 80, issue 2, p. 160-65.

  19. Herranz, N, S. Krasa, and A. Villamil (2015), “Entrepreneurs, Risk Aversion and Dynamic Firms”, Journal of Political Economy, October 2015.

  20. Kahneman, Daniel & Tversky, Amos, (1979). “Prospect Theory: An Analysis of Decision under Risk," Econometrica, Econometric Society, vol. 47(2), pages 263-291, March.

  21. Keen, M. and J. Mintz (2004). “The Optimal Threshold for a Value-Added Tax.” Journal of Public Economics 88, 559-576. Kleven, H. J., M. B. Knudsen, C. T. Kreiner, S. Pedersen and E. Saez (forthcoming). “Unwilling or Unable to Cheat? Evidence From a Randomized Tax Audit Experiment in Denmark.”\Econometrica.

  22. Kleven, H, & Claus Thustrup Kreiner, & Emmanuel Saez, 2016. “Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries," Economica, London School of Economics and Political Science, vol. 83(330), pages 219-246.

  23. Kleven, H, & Waseem, M (2013). “Using Notches to Uncover Optimization Frictions and Structural Elasticities: Theory and Evidence from Pakistan.” Quarterly Journal of Economics, 128, 669723.

  24. Lind, Jo and Mehlum, Halvor, (2010), With or Without U? The Appropriate Test for a U-Shaped Relationship, Oxford Bulletin of Economics and Statistics, 72, issue 1, p. 109-118.

  25. Neilson, W (2002), “Comparative Risk Sensitivity with Reference-Dependent Preferences,” Journal of Risk and Uncertainty, 24:2; 131142, 2002.

  26. Onji, K. (2009). “The response of firms to eligibility thresholds: Evidence from the Japanese value-added tax.” Journal of Public Economics 93, 766-775.

  27. Rabin, M (2000). “Risk Aversion and Expected-Utility Theory: A Calibration Theorem," Econometrica, Econometric Society, vol. 68(5), pages 1281-1292, September.

  28. Rees-Jones, A (2017), “Quantifying Loss-Averse Tax Manipulation”, Review of Economic Studies, 2017.

  29. References Sandmo, A. (2005). “The Theory of Tax Evasion: A Retrospective View.” National Tax Journal 58, 643-63.

  30. References Selmrod, J (2010), Buenas Notches: Lines and Notches in Tax System Design, Working paper, University of Michigan.
    Paper not yet in RePEc: Add citation now
  31. References Slemrod, J (2017), “Tax Compliance and Enforcement: An Overview of New Research and Its Policy Implications." In Alan Auerbach and Kent Smetters, eds., The Economics of Tax Policy, Oxford University Press, 2017, pp. 81-102.
    Paper not yet in RePEc: Add citation now
  32. References Slemrod, J. and S. Yitzhaki (2002). “Tax avoidance, evasion and administration,” in A.J. Auerbach and M. Feldstein (eds.), Handbook of Public Economics, Vol. 3, Elsevier: Amsterdam.

  33. References Soos, P. (1990). “Self-employed Evasion and Tax Withholding: A Comparative Study and Analysis of the Issues.” U.C. Davis Law Review.
    Paper not yet in RePEc: Add citation now
  34. References Stiglitz, J. (2010), Development Oriented Tax Policy, in Gordon, R. ed. (2010).
    Paper not yet in RePEc: Add citation now
  35. References Yaniv G., (1999). “Tax compliance and advance tax payments: A prospect theory analysis.” National Tax Journal 52, 753-64.

  36. References Yaniv, G. (1988). “Withholding and Non-Withheld Tax Evasions.” Journal of Public Economics 35, 183-204.

  37. References Yitzhaki, S. (1974). “A Note on Income Tax Evasion: A Theoretical Analysis.” Journal of Public Economics 3, 201-202.
    Paper not yet in RePEc: Add citation now
  38. Reinganum, J. and Wilde, L. (1985). “Income Tax Compliance in a Principal-Agent Framework.” Journal of Public Economics 26, 1-18.

  39. Reinganum, J. and Wilde, L. (1986), “Equilibrium Verification and Reporting Policies in a Model of Tax Compliance.” International Economic Review 27, 739-760.

  40. S. Benartzi, R. Thaler (1995), Myopic Loss Aversion and the Equity Premium Puzzle, The Quarterly Journal of Economics 110, 74—92.

  41. Sabine, B. (1966). A History of Income Tax. George Allen, London.
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  1. Trade misreporting: Evidence from Pakistani importers. (2024). Liaqat, Zara ; Hussain, Karrar ; Khan, Bilal M.
    In: The World Economy.
    RePEc:bla:worlde:v:47:y:2024:i:2:p:390-414.

    Full description at Econpapers || Download paper

  2. Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers. (2019). Erard, Brian ; Kirchler, Erich ; Kasper, Matthias ; Beer, Sebastian.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2019/223.

    Full description at Econpapers || Download paper

  3. Market Abuse Directive and Insider Trading: Evidence from Italian Tender Offers. (2016). Pattitoni, Pierpaolo ; Patuelli, Roberto ; Ferretti, Riccardo.
    In: Working Paper series.
    RePEc:rim:rimwps:16-16.

    Full description at Econpapers || Download paper

  4. Tax morale and tax evasion reports. (2013). Russo, Francesco Flaviano .
    In: Economics Letters.
    RePEc:eee:ecolet:v:121:y:2013:i:1:p:110-114.

    Full description at Econpapers || Download paper

  5. Taxpayers Response to Warnings of a Possible Tax Audit: Do They Change Their Compliance Behavior?. (2010). Niu, Yongzhi.
    In: MPRA Paper.
    RePEc:pra:mprapa:25551.

    Full description at Econpapers || Download paper

  6. Wages and Sanctions against Hierarchical Corruption. (2007). KANSO, Fadi .
    In: CAE Working Papers.
    RePEc:cgm:wpaper:51.

    Full description at Econpapers || Download paper

  7. Tax-tariff reform with costs of tax administration. (2006). Munk, Knud.
    In: Economics Working Papers.
    RePEc:aah:aarhec:2006-14.

    Full description at Econpapers || Download paper

  8. Tax Compliance as a Social Norm and the Deterrent Effect of Investigations. (2005). Ratto, Marisa ; Ulph, David ; Thomas, Richard.
    In: The Centre for Market and Public Organisation.
    RePEc:bri:cmpowp:05/127.

    Full description at Econpapers || Download paper

  9. Tax-tariff reform with costs of tax administration. (2005). Munk, Knud.
    In: Economics Working Papers.
    RePEc:aah:aarhec:2005-21.

    Full description at Econpapers || Download paper

  10. Capital Subsidies and the Underground Economy. (2005). Marzano, Elisabetta ; Chiarini, Bruno ; Busato, Francesco ; de Angelis, Pasquale.
    In: Economics Working Papers.
    RePEc:aah:aarhec:2005-10.

    Full description at Econpapers || Download paper

  11. A contest with the taxman - The impact of tax rates on tax evasion and wastefully invested resources. (2004). Bayer, Ralph-C.
    In: Public Economics.
    RePEc:wpa:wuwppe:0412010.

    Full description at Econpapers || Download paper

  12. Moral constraints and the evasion of income tax. (2004). Bayer, Ralph-C.
    In: Public Economics.
    RePEc:wpa:wuwppe:0412008.

    Full description at Econpapers || Download paper

  13. Tax Evasion in Interrelated Taxes. (2004). Esteller-Moré, Alejandro.
    In: Public Economics.
    RePEc:wpa:wuwppe:0401001.

    Full description at Econpapers || Download paper

  14. The Intriguing Nexus Between Corruption and Capital Account Restrictions. (2004). Siemers, Lars ; Dreher, Axel.
    In: Development and Comp Systems.
    RePEc:wpa:wuwpdc:0306004.

    Full description at Econpapers || Download paper

  15. Corporate Tax Evasion with Agency Costs. (2004). Slemrod, Joel ; Crocker, Keith J..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:10690.

    Full description at Econpapers || Download paper

  16. Tax Evasion and Social Interactions. (2004). Villeval, Marie Claire ; Lacroix, Guy ; Fortin, Bernard.
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp1359.

    Full description at Econpapers || Download paper

  17. Globalisation, inequality and redistribution. (2004). Cappelen, Alexander ; Bjorvatn, Kjetil.
    In: Memorandum.
    RePEc:hhs:osloec:2004_016.

    Full description at Econpapers || Download paper

  18. Tax Morale and Optimal Taxation. (2004). Sausgruber, Rupert ; Güth, Werner ; Gueth, Werner.
    In: Papers on Strategic Interaction.
    RePEc:esi:discus:2004-12.

    Full description at Econpapers || Download paper

  19. Tax Evasion and Corruption in Tax Administration. (2003). Martina, Riccardo ; D'Amato, Marcello ; Acconcia, Antonio.
    In: Public Economics.
    RePEc:wpa:wuwppe:0310001.

    Full description at Econpapers || Download paper

  20. The Politics of Tax Administration: Evidence from Spain. (2003). Esteller-Moré, Alejandro.
    In: Public Economics.
    RePEc:wpa:wuwppe:0303004.

    Full description at Econpapers || Download paper

  21. Corruption and Tax Evasion with Competitive Bribes. (2003). Martina, Riccardo ; D'Amato, Marcello ; Acconcia, Antonio.
    In: CSEF Working Papers.
    RePEc:sef:csefwp:112.

    Full description at Econpapers || Download paper

  22. The Impact of Federal Tax Credits for Higher Education Expenses. (2003). Long, Bridget.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:9553.

    Full description at Econpapers || Download paper

  23. Specious Confidence after Tax Audits: A Contribition to the Dynamics of Compliance. (2003). Maciejovsky, Boris ; Schwarzenberger, Herbert ; Kirchler, Erich.
    In: Papers on Strategic Interaction.
    RePEc:esi:discus:2003-14.

    Full description at Econpapers || Download paper

  24. Voting on Redistribution with Tax Evasion. (2003). Borck, Rainald.
    In: Discussion Papers of DIW Berlin.
    RePEc:diw:diwwpp:dp329.

    Full description at Econpapers || Download paper

  25. Sticks and Carrots. (2003). Cowell, Frank.
    In: STICERD - Distributional Analysis Research Programme Papers.
    RePEc:cep:stidar:68.

    Full description at Econpapers || Download paper

  26. Quality of Government Services and the Civic Duty to Pay Taxes in the Czech and Slovak Republics, and other Transition Countries. (2002). Palda, Filip ; Hanousek, Jan.
    In: Public Economics.
    RePEc:wpa:wuwppe:0209007.

    Full description at Econpapers || Download paper

  27. Why People Evade Taxes in the Czech and Slovak Republics: A Tale of Twins. (2002). Palda, Filip ; Hanousek, Jan.
    In: Public Economics.
    RePEc:wpa:wuwppe:0205003.

    Full description at Econpapers || Download paper

  28. Optimal Provision of Public Goods with Rank Dependent Expected Utility.. (2002). Eide, Erling.
    In: Memorandum.
    RePEc:hhs:osloec:2003_003.

    Full description at Econpapers || Download paper

  29. Tax Evasion and Work in the Underground Sector. (2002). Smith, Nina ; Graversen, Ebbe.
    In: CLS Working Papers.
    RePEc:hhs:aarcls:2001_002.

    Full description at Econpapers || Download paper

  30. Tax competition and tax harmonization with evasion. (2002). Hernandez-Murillo, Ruben ; Gandelman, Nestor.
    In: Working Papers.
    RePEc:fip:fedlwp:2002-015.

    Full description at Econpapers || Download paper

  31. Tax Evasion and Trust. (2001). Wintrobe, Ronald.
    In: UWO Department of Economics Working Papers.
    RePEc:uwo:uwowop:200111.

    Full description at Econpapers || Download paper

  32. Tax Rates and Tax Evasion: Evidence from Missing Imports in China. (2001). Wei, Shang-Jin ; Fisman, Raymond.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:8551.

    Full description at Econpapers || Download paper

  33. Are For-Profit Hospitals Really Different? Medicare Upcoding and Market Structure. (2001). Skinner, Jonathan ; Silverman, Elaine.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:8133.

    Full description at Econpapers || Download paper

  34. Tax avoidance, tax evasion, and tax flight: Do legal differences matter?. (2001). schneider, friedrich ; Maciejovsky, Boris ; Kirchler, Erich.
    In: Economics working papers.
    RePEc:jku:econwp:2001_04.

    Full description at Econpapers || Download paper

  35. Rank dependent expected utility models of tax evasion.. (2001). Eide, Erling.
    In: ICER Working Papers.
    RePEc:icr:wpicer:27-2001.

    Full description at Econpapers || Download paper

  36. Wages, Unemployment, and the Underground Economy. (2001). Larsen, Birthe ; Kolm, Ann-Sofie.
    In: Working Paper Series.
    RePEc:hhs:uunewp:2001_008.

    Full description at Econpapers || Download paper

  37. Tax evasion, corruption, and the remuneration of heterogeneous inspectors. (2000). Wane, Waly.
    In: Policy Research Working Paper Series.
    RePEc:wbk:wbrwps:2394.

    Full description at Econpapers || Download paper

  38. Taxes, Risk-Aversion, and the Size of the Underground Economy: A Nonparametric Analysis With New Zealand Data. (2000). Giles, David ; Johnson, Betty J..
    In: Econometrics Working Papers.
    RePEc:vic:vicewp:0006.

    Full description at Econpapers || Download paper

  39. Modelling the Underground Economies in Canada and New Zealand: A Comparative Analysis. (2000). Tedds, Lindsay ; Giles, David.
    In: Econometrics Working Papers.
    RePEc:vic:vicewp:0003.

    Full description at Econpapers || Download paper

  40. Measuring the Performance of Chiles Tax Administration. (2000). Serra, Pablo.
    In: Documentos de Trabajo.
    RePEc:edj:ceauch:77.

    Full description at Econpapers || Download paper

  41. Tax Evasion and Trust. (2000). Mongrain, Steeve ; Marceau, Nicolas ; Boadway, Robin.
    In: Cahiers de recherche CREFE / CREFE Working Papers.
    RePEc:cre:crefwp:104.

    Full description at Econpapers || Download paper

  42. Asymmetric Responses of the Underground Economy to Tax Changes: Evidence From New Zealand Data. (1999). Giles, David ; Johnson, Betty J. ; Werkneh, Gugsa T..
    In: Econometrics Working Papers.
    RePEc:vic:vicewp:9911.

    Full description at Econpapers || Download paper

  43. Taxes, Risk-Aversion, and the Size of the Underground Economy: A Nonparametric Analysis With New Zealand Data. (1999). Giles, David ; Johnson, Betty J..
    In: Econometrics Working Papers.
    RePEc:vic:vicewp:9910.

    Full description at Econpapers || Download paper

  44. The Learning Path of the Hidden Economy: The Tax Burden and Tax Evasion in New Zealand. (1999). Giles, David ; Caragata, Patrick J..
    In: Econometrics Working Papers.
    RePEc:vic:vicewp:9904.

    Full description at Econpapers || Download paper

  45. Understanding Tax Evasion Dynamics. (1999). Hines, James ; Engel, Eduardo ; Jr., .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:6903.

    Full description at Econpapers || Download paper

  46. Decomposing Revenue Effects of Tax Evasion, Base Broadening and Tax Rate Reduction. (1998). Gang, Ira.
    In: Departmental Working Papers.
    RePEc:rut:rutres:199506.

    Full description at Econpapers || Download paper

  47. A General Model of the Behavioral Response to Taxation. (1998). Slemrod, Joel.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:6582.

    Full description at Econpapers || Download paper

  48. Tax Arbitrage and Labor Supply. (1998). Persson, Mats ; Agell, Jonas.
    In: Seminar Papers.
    RePEc:hhs:iiessp:0647.

    Full description at Econpapers || Download paper

  49. Understanding Tax Evasion Dynamics. (1998). Hines, James ; Engel, Eduardo.
    In: Documentos de Trabajo.
    RePEc:edj:ceauch:47.

    Full description at Econpapers || Download paper

  50. Tax evasion in a semi-decentralised tax administration. (). Alejandro Estelle-Moré, .
    In: Studies on the Spanish Economy.
    RePEc:fda:fdaeee:48.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-02-22 19:51:47 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated October, 6 2023. Contact: CitEc Team.