scholarly journals Accounting for Tax Evasion Profiles and Tax Expenditures in Microsimulation Modelling. The BETAMOD Model for Personal Income Taxes in Italy

2015 ◽  
Author(s):  
Andrea Albarea ◽  
Michele Bernasconi ◽  
Cinzia Di Novi ◽  
Anna Marenzi ◽  
Dino Rizzi ◽  
...  
Keyword(s):  
Tax Evasion ◽  
Income Taxes ◽  
Personal Income ◽  
Tax Expenditures

scholarly journals Accounting for Tax Evasion Profiles and Tax Expenditures in Microsimulation Modelling. The BETAMOD Model for Personal Income Taxes in Italy

2014 ◽  
Vol 8 (3) ◽  
pp. 148-151
Author(s):  
Andrea Albarea ◽  
Michele Bernasconi ◽  
Cinzia Di Novi ◽  
Anna Marenzi ◽  
Dino Rizzi ◽  
...  
Keyword(s):  
Tax Evasion ◽  
Income Taxes ◽  
Personal Income ◽  
Tax Expenditures

Poor Nigerian state finances portend political clashes

2019 ◽  
Keyword(s):  
Central Bank ◽  
Federal Government ◽  
Tax Evasion ◽  
Local Governments ◽  
Foreign Debt ◽  
Income Taxes ◽  
Personal Income ◽  
Content Type ◽  
State Revenue ◽  
Indirect Financing

Subject Nigerian state finances. Significance Nigeria’s 36 states and local governments are largely in poor fiscal shape, with many states struggling to meet basic recurrent liabilities. Significant debt burdens also continue to limit several states' ability to spend. However, states have limited funding options compared with the federal government: indirect financing via the Central Bank of Nigeria is mostly closed, and opportunities for tapping domestic and foreign debt markets are severely restricted. Impacts Attempts to link bank accounts to tax identification numbers should help states clamp down on tax evasion. Amendments to the VAT rate and provisions for personal income taxes are likely to have varying effects on state revenue. A previous push by subnational leaders for national ‘restructuring’ is off the federal government’s agenda for the time being. Passage of the new Finance Bill is likely to be delayed, as states seek to determine the varying impacts on their revenues.

scholarly journals Political Alignment, Attitudes Toward Government, and Tax Evasion

2021 ◽  
Vol 13 (3) ◽  
pp. 135-166
Author(s):  
Julie Berry Cullen ◽  
Nicholas Turner ◽  
Ebonya Washington
Keyword(s):  
Real World ◽  
Tax Evasion ◽  
Income Taxes ◽  
Personal Income ◽  
Causal Role ◽  
Real World Evidence ◽  
Positive Outlook ◽  
Political Alignment

We ask whether attitudes toward government play a causal role in the evasion of US personal income taxes. As turnover elections move voters in partisan counties into and out of alignment with the party of the president, we find with alignment (i) taxpayers report more easily evaded forms of income; (ii) suspect EITC claims decrease; and (iii) audits triggered and audits found to owe additional tax decrease. Coupled with evidence that alignment leads to more favorable views on taxation and spending, our results provide real world evidence that a positive outlook on government lowers tax evasion. (JEL D72, H24, H26, H31)

scholarly journals Personal Income Taxes and the Growth of Small Firms

2001 ◽  
Vol 15 ◽  
pp. 121-147 ◽  
Author(s):  
Robert Carroll ◽  
Douglas Holtz-Eakin ◽  
Mark Rider ◽  
Harvey S. Rosen
Keyword(s):  
Small Firms ◽  
Income Taxes ◽  
Personal Income

Valuation With or Without Personal Income Taxes?

2004 ◽  
Vol 56 (1) ◽  
pp. 20-45 ◽  
Author(s):  
Frank Richter
Keyword(s):  
Income Taxes ◽  
Personal Income

Tax Expenditure and Public Expenditure in the UK

1986 ◽  
Vol 15 (1) ◽  
pp. 23-49 ◽  
Author(s):  
Margaret Wilkinson
Keyword(s):  
Income Tax ◽  
Public Expenditure ◽  
Personal Income ◽  
Public Expenditures ◽  
Personal Income Tax ◽  
Tax System ◽  
Tax Expenditures ◽  
Tax Expenditure ◽  
Public Revenue ◽  
The Uk

ABSTRACT‘Tax expenditures’ are public revenue losses which result from special allowances and reliefs given to various categories of taxpayer for reasons of economic and social policy. In 1983/4 tax expenditures in the personal income tax system cost nearly £11 billion which was equal to 35 per cent of revenue from personal income tax or 9 per cent of total public expenditure. This paper assesses their significance in the context of public expenditure and tax policy. It identifies those allowances and reliefs in the personal income tax system which may be regarded as tax expenditures, evaluates them and compares their cost with direct expenditures in similar areas. Many tax expenditures are inequitable and inefficient; and they are difficult for governments to control. If they were reduced some public expenditures could be protected from cuts, or the general burden of income tax could be reduced.

scholarly journals Personal Income Tax Compliance at the Regional Level: The Role of Persistence, Neighborhood, and Decentralization

2020 ◽  
pp. 016001762094281
Author(s):  
Julio López-Laborda ◽  
Jaime Vallés-Giménez ◽  
Anabel Zárate-Marco
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Fiscal Decentralization ◽  
Tax Compliance ◽  
Personal Income ◽  
Extensive Literature ◽  
Personal Income Tax ◽  
Institutional Variables ◽  
The Public ◽  
The Individual

This article quantifies personal income tax compliance by regions for the first time in Spain and identifies the factors explaining differences in tax compliance between regions, an aspect that has scarcely been analyzed in the literature. To this end, and in addition to the dynamic and spatial components considered by Alm and Yunus, this article considers the variables included in the classical tax evasion model of Allingham and Sandmo, as well as tax morale and political-institutional variables, including those linked to the country’s fiscal decentralization. The results obtained confirm, on one hand, those reached in the very extensive literature studying tax evasion from the individual perspective (including the importance of the dynamic element) and, on the other, the relevance of the spatial component in explaining tax compliance, so that greater or lesser tax compliance is partly explained by factors such as the tax behavior of neighbors or how those neighbors are treated by the public sector.

Sign in / Sign up

Export Citation Format

Share Document