A contest with the taxman – the impact of tax rates on tax evasion and wastefully invested resources

Bayer, Ralph-C

doi:10.1016/j.euroecorev.2005.03.002

Cited by 34 publications

(21 citation statements)

References 12 publications

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“…On the contrary, if audit probability is low, successful attempts at tax evasion are positively reinforced" (p. 624). Taxpayers may exert considerable eVort to analyze their experience with tax authorities; they may try to predict audits and understand tax auditors' strategies (see, for instance, Bayer, 2006) for a game-theoretic analysis of a similar idea.…”

Section: Related Literaturementioning

confidence: 99%

Misperception of chance and loss repair: On the dynamics of tax compliance

Maciejovsky

Kirchler

Schwarzenberger

2007

Journal of Economic Psychology

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Section: Related Literaturementioning

confidence: 99%

Misperception of chance and loss repair: On the dynamics of tax compliance

Maciejovsky

Kirchler

Schwarzenberger

2007

Journal of Economic Psychology

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“…shadow economic activity) are ubiquitous and of interest to researchers and policy-makers primarily for two reasons. On the one hand, the shadow economy harms society, in that government revenue is reduced through tax evasion and resources are wasted on both the detection and concealment of informal labour (Bayer, 2006). On the other, it spurs economic growth by generating value added and resources that can be invested in the formal economy.…”

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confidence: 99%

Driving forces of informal labour supply and demand in Germany

Haigner

Jenewein

Schneider³

et al. 2013

International Labour Review

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The authors empirically investigate people's reasons for supplying or using informal labour, on the basis of data obtained from a 2010 survey of German residents. Building on existing research, they find that being unemployed, or having been unemployed in the past, significantly increases the probability of supplying informal labour. In addition, dissatisfaction with one's relative standing in society, and annoyance at government inefficiency, both have a significant positive effect on male informal labour supply. Informal labour demand, however, is not affected by these factors.

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“…However, motivation to evade taxes seems to be influenced by the economic intentions of the administration [8]- [11]. As the tax rate becomes higher, the intent to evade taxes becomes stronger [12]- [14].…”

Section: Literature Reviewmentioning

confidence: 99%

A visualized data analysis for bogus business entity detection

Cheng

Hsu

2014

2014 IEEE International Conference on Big Data (Big Data)

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We aimed to build up a visualized data analysis process to detect potential tax evasion caused by bogus business entities. Relevant datasets of bogus business entities were extracted from large databases of 8 different systems at the Fiscal Information Agency for tax evasion pattern recognition and behavior analysis. Visualized data analysis not only helped on identifying bogus business entities, but also helped to establish a detection mechanism to discover potential tax evasion for the government.

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A contest with the taxman – the impact of tax rates on tax evasion and wastefully invested resources

Cited by 34 publications

References 12 publications

Misperception of chance and loss repair: On the dynamics of tax compliance

Misperception of chance and loss repair: On the dynamics of tax compliance

Driving forces of informal labour supply and demand in Germany

A visualized data analysis for bogus business entity detection

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