Decomposing Revenue Effects of Tax Evasion and Tax Structure Changes
Author
Abstract
Suggested Citation
DOI: 10.1023/A:1008704520816
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Daniel R. Feenberg & James M. Poterba, 1993.
"Income Inequality and the Incomes of Very High-Income Taxpayers: Evidence from Tax Returns,"
NBER Chapters, in: Tax Policy and the Economy, Volume 7, pages 145-177,
National Bureau of Economic Research, Inc.
- Feenberg, D.R. & Poterba, J.M., 1992. "Income Inequality and the Incomes of Very High Income Taxpayers: Evidence from Tax Returns," Working papers 92-16, Massachusetts Institute of Technology (MIT), Department of Economics.
- Daniel Feenberg & James Poterba, 1992. "Income Inequality and the Incomes of Very High Income Taxpayers: Evidence from Tax Returns," NBER Working Papers 4229, National Bureau of Economic Research, Inc.
- David E. Altig & Charles T. Carlstrom, 1994.
"The efficiency and welfare effects of tax reform: are fewer tax brackets better than more?,"
Economic Review, Federal Reserve Bank of Cleveland, vol. 30(Q IV), pages 30-42.
- David E. Altig & Charles T. Carlstrom, 1992. "The efficiency and welfare effects of tax reform: are fewer tax brackets better than more?," Working Papers (Old Series) 9212, Federal Reserve Bank of Cleveland.
- David E. Altig & Charles T. Carlstrom, 1992. "The efficiency and welfare effects of tax reform: are fewer tax brackets better than more?," Discussion Paper / Institute for Empirical Macroeconomics 78, Federal Reserve Bank of Minneapolis.
- 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.
- World Bank, 1988. "World Development Report 1988," World Bank Publications - Books, The World Bank Group, number 5971.
- N. Jayaram & Surendra K. Gupta & A.P. Barnabas & Sachchidananda & P.S. Pachauri & M.L. Khattar & B.N. Sampath & H. R. Khanna, 1985. "India," India Quarterly: A Journal of International Affairs, , vol. 41(1), pages 177-179, January.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Gil S. Epstein & Ira N. Gang, 2019.
"Inequality, good governance, and endemic corruption,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 999-1017, October.
- Epstein, Gil S. & Gang, Ira N., 2017. "Inequality, Good Governance and Endemic Corruption," GLO Discussion Paper Series 142, Global Labor Organization (GLO).
- Epstein, Gil S. & Gang, Ira N., 2017. "Inequality, Good Governance and Endemic Corruption," IZA Discussion Papers 11149, Institute of Labor Economics (IZA).
- Gil S. Epstein & Ira N. Gang, 2018. "Inequality, good governance and endemic corruption," WIDER Working Paper Series wp-2018-19, World Institute for Development Economic Research (UNU-WIDER).
- Gil S. Epstein & Ira N. Gang, 2017. "Inequality, Good Governance and Endemic Corruption," Working Papers id:12242, eSocialSciences.
- Gil S. Epstein & Ira N. Gang, 2017. "Inequality, Good Governance and Endemic Corruption," Departmental Working Papers 201713, Rutgers University, Department of Economics.
- Gil S. Epstein & Ira N. Gang, 2016.
"Taxation, social protection, and governance decentralization,"
WIDER Working Paper Series
wp-2016-101, World Institute for Development Economic Research (UNU-WIDER).
- Epstein, Gil S. & Gang, Ira N., 2017. "Taxation, social protection, and governance decentralization," GLO Discussion Paper Series 143, Global Labor Organization (GLO).
- Gil S. Epstein & Ira N. Gang, 2017. "Taxation, social protection, and governance decentralization," Departmental Working Papers 201712, Rutgers University, Department of Economics.
- Epstein, Gil S. & Gang, Ira N., 2017. "Taxation, Social Protection, and Governance Decentralization," IZA Discussion Papers 11148, Institute of Labor Economics (IZA).
- Gil S. Epstein & Ira N. Gang, 2010.
"Why Pay Taxes When No One Else Does?,"
Review of Development Economics, Wiley Blackwell, vol. 14(2), pages 374-385, May.
- Epstein, Gil S. & Gang, Ira N., 2009. "Why Pay Taxes When No One Else Does?," IZA Discussion Papers 4153, Institute of Labor Economics (IZA).
- Gil S. Epstein & Ira N. Gang, 2009. "Why Pay Taxes When No One Else Does?," Departmental Working Papers 200902, Rutgers University, Department of Economics.
- M. Yu. Malkina & R. V. Balakin, 2020. "Decomposition of Tax Revenue Growth in Russian Regions," Regional Research of Russia, Springer, vol. 10(2), pages 117-126, April.
- Rajat Deb & Sourav Chakraborty, 2017. "Tax Perception and Tax Evasion," IIM Kozhikode Society & Management Review, , vol. 6(2), pages 174-185, July.
- Gil S. Epstein & Ira N. Gang, 2019.
"Inequality, good governance, and endemic corruption,"
International Tax and Public Finance,
Springer;International Institute of Public Finance, vol. 26(5), pages 999-1017, October.
- Gil S. Epstein & Ira N. Gang, 2017. "Inequality, Good Governance and Endemic Corruption," Departmental Working Papers 201713, Rutgers University, Department of Economics.
- Gil S. Epstein & Ira N. Gang, 2018. "Inequality, good governance and endemic corruption," WIDER Working Paper Series 019, World Institute for Development Economic Research (UNU-WIDER).
- Epstein, Gil S. & Gang, Ira N., 2017. "Inequality, Good Governance and Endemic Corruption," IZA Discussion Papers 11149, Institute of Labor Economics (IZA).
- Gil S. Epstein & Ira N. Gang, 2017. "Inequality, Good Governance and Endemic Corruption," Working Papers id:12242, eSocialSciences.
- Epstein, Gil S. & Gang, Ira N., 2017. "Inequality, Good Governance and Endemic Corruption," GLO Discussion Paper Series 142, Global Labor Organization (GLO).
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.- Ira N. Gang & Arindam Das-Gupta, 1998. "Decomposing Revenue Effects of Tax Evasion, Base Broadening and Tax Rate Reduction," Departmental Working Papers 199506, Rutgers University, Department of Economics.
- Manoj Atolia, 2010.
"Public Investment, Tax Evasion, And The Welfare Effects Of A Tariff Reform,"
Contemporary Economic Policy, Western Economic Association International, vol. 28(2), pages 219-239, April.
- Manoj Atolia, 2003. "Public Investment, Tax Evasion and Welfare Effects of a Tariff Reform," Working Papers wp2003_10_01, Department of Economics, Florida State University, revised Oct 2008.
- Basil Dalamagas, 2011. "A Dynamic Approach to Tax Evasion," Public Finance Review, , vol. 39(2), pages 309-326, March.
- Gotor, Elisabetta & Tsigas, Marinos E., 2006. "Effects of EU Sugar Trade Reforms on Poor Households in Africa: A General Equilibrium Analysis," Conference papers 331506, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
- Tahseen Ajaz & Eatzaz Ahmad, 2010. "The Effect of Corruption and Governance on Tax Revenues," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 49(4), pages 405-417.
- Bahl, Roy W., 1992. "The administration of road user taxes in developing countries," Policy Research Working Paper Series 986, The World Bank.
- Das-Gupta, Arindam & Lahiri, Radhika & Mookherjee, Dilip, 1995.
"Income tax compliance in India: An empirical analysis,"
World Development, Elsevier, vol. 23(12), pages 2051-2064, December.
- Arindam Das-Gupta & Radhika Lahiri & Dilip Mookherjee, 1995. "Income Tax Compliance in India: An Empirical Analysis," Boston University - Institute for Economic Development 57, Boston University, Institute for Economic Development.
- Kim, Youngse, 2003. "Income distribution and equilibrium multiplicity in a stigma-based model of tax evasion," Journal of Public Economics, Elsevier, vol. 87(7-8), pages 1591-1616, August.
- Manoj Atolia, 2003. "An OLG Model of Tax Evasion with Public Capital," Working Papers wp2003_04_01, Department of Economics, Florida State University.
- Xinshen DIAO & Terry L. ROE & A. Erinç YELDAN, 1999.
"How Fiscal Mismanagement May Impede Trade Reform: Lessons From An Intertemporal, Multi-Sector General Equilibrium Model For Turkey,"
The Developing Economies, Institute of Developing Economies, vol. 37(1), pages 59-88, March.
- Diao, Xinshen & Roe, Terry L. & Yeldan, A. Erinc, 1998. "How Fiscal (Mis)-Management May Impede Trade Reform: Lessons From an Intertemporal, Multi-Sector General Equilibrium Model for Turkey," Bulletins 7459, University of Minnesota, Economic Development Center.
- Taliercio, Robert Jr., 2004. "Administrative Reform as Credible Commitment: The Impact of Autonomy on Revenue Authority Performance in Latin America," World Development, Elsevier, vol. 32(2), pages 213-232, February.
- Torgler, Benno & Schneider, Friedrich & Schaltegger, Christoph A., 2007.
"With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy,"
Berkeley Olin Program in Law & Economics, Working Paper Series
qt6331x6vz, Berkeley Olin Program in Law & Economics.
- Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2007. "With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy," CREMA Working Paper Series 2007-04, Center for Research in Economics, Management and the Arts (CREMA).
- Ramin Keivani & Michael Mattingly & Hamid Majedi, 2008. "Public Management of Urban Land, Enabling Markets and Low-income Housing Provision: The Overlooked Experience of Iran," Urban Studies, Urban Studies Journal Limited, vol. 45(9), pages 1825-1853, August.
- Puklavec, Žiga & Kogler, Christoph & Stavrova, Olga & Zeelenberg, Marcel, 2023. "What we tweet about when we tweet about taxes: A topic modelling approach," Journal of Economic Behavior & Organization, Elsevier, vol. 212(C), pages 1242-1254.
- Antonio Acconcia & Marcello D'Amato & Riccardo Martina, 2003. "Corruption and Tax Evasion with Competitive Bribes," CSEF Working Papers 112, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
- Cyril Chalendard, 2015.
"Use of internal information, external information acquisition and customs underreporting,"
Working Papers
halshs-01179445, HAL.
- Cyril CHALENDARD, 2015. "Use of Internal Information, External Information Acquisition and Customs Underreporting," Working Papers 201522, CERDI.
- Arun Advani & William Elming & Jonathan Shaw, 2023.
"The Dynamic Effects of Tax Audits,"
The Review of Economics and Statistics, MIT Press, vol. 105(3), pages 545-561, May.
- Arun Advani & William Elming & Jonathan Shaw, 2017. "The dynamic effects of tax audits," IFS Working Papers W17/24, Institute for Fiscal Studies.
- Advani, Arun & Elming, William & Shaw, Jonathan, 2019. "The Dynamic Effects of Tax Audits," CAGE Online Working Paper Series 414, Competitive Advantage in the Global Economy (CAGE).
- Advani, Arun & Elming, William & Shaw, Jonathan, 2019. "The Dynamic Effects of Tax Audits," The Warwick Economics Research Paper Series (TWERPS) 1198, University of Warwick, Department of Economics.
- Levien, Michael, 2015. "Social Capital as Obstacle to Development: Brokering Land, Norms, and Trust in Rural India," World Development, Elsevier, vol. 74(C), pages 77-92.
- Colin C. Williams, 2023. "A Modern Guide to the Informal Economy," Books, Edward Elgar Publishing, number 18668.
- Fábio Pereira Silva & Reinaldo Guerreiro & Eduardo Flores, 2019. "Voluntary versus enforced tax compliance: the slippery slope framework in the Brazilian context," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 66(2), pages 147-180, June.
Corrections
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:kap:itaxpf:v:7:y:2000:i:2:p:177-194. 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: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.