The direct and indirect effects of audits on the tax revenue in Greece
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Marisa Ratto & Richard Thomas & David Ulph, 2013.
"The Indirect Effects of Auditing Taxpayers,"
Public Finance Review, , vol. 41(3), pages 317-333, May.
- Marisa Ratto & Richard Thomas & David Ulph, 2013. "The indirect effects of auditing taxpayers," Post-Print hal-01651143, HAL.
- Gary S. Becker, 1974.
"Crime and Punishment: An Economic Approach,"
NBER Chapters, in: Essays in the Economics of Crime and Punishment, pages 1-54,
National Bureau of Economic Research, Inc.
- Gary S. Becker, 1968. "Crime and Punishment: An Economic Approach," Journal of Political Economy, University of Chicago Press, vol. 76(2), pages 169-169.
- Buddelmeyer, Hielke & Jensen, Paul H. & Oguzoglu, Umut & Webster, Elizabeth, 2008. "Fixed Effects Bias in Panel Data Estimators," IZA Discussion Papers 3487, Institute of Labor Economics (IZA).
- Tagkalakis, Athanasios O., 2013.
"Audits and tax offenders: Recent evidence from Greece,"
Economics Letters, Elsevier, vol. 118(3), pages 519-522.
- Athanasios O. Tagkalakis, 2013. "Audits and tax offenders: recent evidence from Greece," Working Papers 152, Bank of Greece.
- Judson, Ruth A. & Owen, Ann L., 1999. "Estimating dynamic panel data models: a guide for macroeconomists," Economics Letters, Elsevier, vol. 65(1), pages 9-15, October.
- Galbiati, Roberto & Zanella, Giulio, 2012.
"The tax evasion social multiplier: Evidence from Italy,"
Journal of Public Economics, Elsevier, vol. 96(5), pages 485-494.
- Roberto Galbiati & Giulio Zanella, 2012. "The tax evasion social multiplier: Evidence from Italy," Post-Print hal-03574131, HAL.
- Roberto Galbiati & Giulio Zanella, 2012. "The tax evasion social multiplier: Evidence from Italy," Post-Print hal-01410557, HAL.
- Blundell, Richard & Bond, Stephen, 1998.
"Initial conditions and moment restrictions in dynamic panel data models,"
Journal of Econometrics, Elsevier, vol. 87(1), pages 115-143, August.
- R Blundell & Steven Bond, "undated". "Initial conditions and moment restrictions in dynamic panel data model," Economics Papers W14&104., Economics Group, Nuffield College, University of Oxford.
- Blundell, R. & Bond, S., 1995. "Initial Conditions and Moment Restrictions in Dynamic Panel Data Models," Economics Papers 104, Economics Group, Nuffield College, University of Oxford.
- Richard Blundell & Stephen Bond, 1995. "Initial conditions and moment restrictions in dynamic panel data models," IFS Working Papers W95/17, Institute for Fiscal Studies.
- James Andreoni & Brian Erard & Jonathan Feinstein, 1998.
"Tax Compliance,"
Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June.
- Andreoni, J. & Erard, B. & Feinstein, J., 1996. "Tax Compliance," Working papers 9610r, Wisconsin Madison - Social Systems.
- Andreoni, J. & Erard, B. & Feinstein, J., 1996. "Tax Compliance," Working papers 9610, Wisconsin Madison - Social Systems.
- Dubin, Jeffrey A. & Graetz, Michael J. & Wilde, Louis L., 1990. "The Effect of Audit Rates on the Federal Individual Income Tax, 1977-1986," National Tax Journal, National Tax Association;National Tax Journal, vol. 43(4), pages 395-409, December.
- Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
- Jeffrey A. Dubin, 2007. "Criminal Investigation Enforcement Activities and Taxpayer Noncompliance," Public Finance Review, , vol. 35(4), pages 500-529, July.
- Nikolaos Artavanis & Adair Morse & Margarita Tsoutsoura, 2015. "Tax Evasion across Industries: Soft Credit Evidence from Greece," NBER Working Papers 21552, National Bureau of Economic Research, Inc.
- Dubin, Jeffrey A. & Graetz, Michael J. & Wilde, Louis L., 1990. "The Effect of Audit Rates on the Federal Individual Income Tax, 1977-1986," National Tax Journal, National Tax Association, vol. 43(4), pages 395-409, December.
- John Brondolo, 2009. "Collecting Taxes During an Economic Crisis; Challenges and Policy Options," IMF Staff Position Notes 2009/17, International Monetary Fund.
- Srinivasan, T. N., 1973. "Tax evasion: A model," Journal of Public Economics, Elsevier, vol. 2(4), pages 339-346.
- Henrik Jacobsen Kleven & Martin B. Knudsen & Claus Thustrup Kreiner & Søren Pedersen & Emmanuel Saez, 2011. "Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark," Econometrica, Econometric Society, vol. 79(3), pages 651-692, May.
- Nickell, Stephen J, 1981. "Biases in Dynamic Models with Fixed Effects," Econometrica, Econometric Society, vol. 49(6), pages 1417-1426, November.
- repec:dau:papers:123456789/4728 is not listed on IDEAS
- Manuel Arellano & Stephen Bond, 1991.
"Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations,"
The Review of Economic Studies, Review of Economic Studies Ltd, vol. 58(2), pages 277-297.
- Tom Doan, "undated". "RATS program to replicate Arellano-Bond 1991 dynamic panel," Statistical Software Components RTZ00169, Boston College Department of Economics.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- James Alm, 2019.
"What Motivates Tax Compliance?,"
Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
- James Alm, 2019. "What Motivates Tax Compliance," Working Papers 1903, Tulane University, Department of Economics.
- James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
- Kirchler, Erich & Wahl, Ingrid, 2010. "Tax compliance inventory TAX-I: Designing an inventory for surveys of tax compliance," Journal of Economic Psychology, Elsevier, vol. 31(3), pages 331-346, June.
- Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
- Sara LaLumia & James Sallee, 2013.
"The value of honesty: empirical estimates from the case of the missing children,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(2), pages 192-224, April.
- Sara LaLumia & James M. Sallee, 2011. "The Value of Honesty: Empirical Estimates from the Case of the Missing Children," NBER Working Papers 17247, National Bureau of Economic Research, Inc.
- Sara LaLumia & James Sallee, 2011. "The Value of Honesty: Empirical Estimates from the Case of the Missing Children," Department of Economics Working Papers 2011-05, Department of Economics, Williams College.
- Alm, James & Shimshack, Jay, 2014.
"Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings,"
Foundations and Trends(R) in Microeconomics, now publishers, vol. 10(4), pages 209-274, December.
- James Alm & Jay Shimshack, 2014. "Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings," Working Papers 1409, Tulane University, Department of Economics.
- James Alm & Jeremy Clark & Kara Leibel, 2011. "Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States," Working Papers in Economics 11/35, University of Canterbury, Department of Economics and Finance.
- Lars P. Feld & Bruno S. Frey, 2002.
"Trust breeds trust: How taxpayers are treated,"
Economics of Governance, Springer, vol. 3(2), pages 87-99, July.
- Lars P. Feld & Bruno S. Frey, "undated". "Trust Breeds Trust: How Taxpayers are Treated," IEW - Working Papers 098, Institute for Empirical Research in Economics - University of Zurich.
- Lars P. Feld & Bruno S. Frey, 2000. "Trust Breeds Trust: How Taxpayers are Treated," CESifo Working Paper Series 322, CESifo.
- James Alm & Jeremy Clark & Kara Leibel, 2016.
"Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States,"
Southern Economic Journal, John Wiley & Sons, vol. 82(3), pages 725-747, January.
- James Alm & Jeremy Clark & Kara Leibel, 2015. "Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States," Working Papers 1514, Tulane University, Department of Economics.
- Semjén, András, 2017. "Az adózói magatartás különféle magyarázatai [Various explanations for tax compliance]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 140-184.
- Alm, James & Jackson, Betty R. & McKee, Michael, 2009. "Getting the word out: Enforcement information dissemination and compliance behavior," Journal of Public Economics, Elsevier, vol. 93(3-4), pages 392-402, April.
- MAÏ ASSAN CHEDI, Maman, 2022. "Does Defence Expenditure Affect Education and Health expenditures in Saharan Africa?," African Journal of Economic Review, African Journal of Economic Review, vol. 10(4), September.
- Michael Gmeiner & Robert Gmeiner, 2022. "Regulation Enforcement," Journal of Labor Research, Springer, vol. 43(2), pages 163-202, June.
- James Alm, 2012.
"Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 54-77, February.
- James Alm, 2012. "Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies," Working Papers 1213, Tulane University, Department of Economics.
- Mathieu Lefebvre & Pierre Pestieau & Arno Riedl & Marie Villeval, 2015.
"Tax evasion and social information: an experiment in Belgium, France, and the Netherlands,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(3), pages 401-425, June.
- Lefebvre Mathieu & Pierre Pestieau & Arno Riedl & Marie Claire Villeval, 2015. "Tax evasion and social information: an experiment in Belgium, France, and the Netherlands," PSE-Ecole d'économie de Paris (Postprint) halshs-01155326, HAL.
- Lefebvre Mathieu & Pierre Pestieau & Arno Riedl & Marie Claire Villeval, 2015. "Tax evasion and social information: an experiment in Belgium, France, and the Netherlands," Post-Print halshs-01155326, HAL.
- LEFEBVRE, Mathieu & PESTIEAU, Pierre & RIEDL, Arno & VILLEVAL, Marie Claire, 2015. "Tax evasion and social information: an experiment in Belgium, France, and the Netherlands," LIDAM Reprints CORE 2648, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Kufenko, Vadmin & Prettner, Klaus, 2017. "You can't always get what you want? A Monte Carlo analysis of the bias and the efficiency of dynamic panel data estimators," ECON WPS - Working Papers in Economic Theory and Policy 07/2017, TU Wien, Institute of Statistics and Mathematical Methods in Economics, Economics Research Unit.
- Çule, Monika & Fulton, Murray, 2009. "Business culture and tax evasion: Why corruption and the unofficial economy can persist," Journal of Economic Behavior & Organization, Elsevier, vol. 72(3), pages 811-822, December.
- Roberto Dell'Anno & Adalgiso Amendola, 2015.
"Social Exclusion and Economic Growth: An Empirical Investigation in European Economies,"
Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 61(2), pages 274-301, June.
- AMENDOLA, Adalgiso & DELL'ANNO, Roberto, 2013. "Social Exclusion and Economic Growth: An Empirical Investigation in European Economies," CELPE Discussion Papers 126, CELPE - CEnter for Labor and Political Economics, University of Salerno, Italy.
- Daniel Weimar & Markus Schauberger, 2018. "The impact of sporting success on student enrollment," Journal of Business Economics, Springer, vol. 88(6), pages 731-764, August.
- Forest, Adam & Kirchler, Erich, 2010. "Targeting occupations with varying reputations to increase tax revenue," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 39(3), pages 400-406, June.
More about this item
Keywords
audits; tax administration; reform; taxes; fines;All these keywords.
JEL classification:
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- K4 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ebl:ecbull:eb-14-00166. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: John P. Conley (email available below). General contact details of provider: .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.