scholarly journals Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia

2008 ◽  
Author(s):  
Yuriy Gorodnichenko ◽  
Jorge Martinez-Vazquez ◽  
Klara Sabirianova Peter
Keyword(s):  
Tax Evasion ◽  
Tax Reform ◽  
Welfare Effects ◽  
Flat Tax

scholarly journals Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia

2009 ◽  
Vol 117 (3) ◽  
pp. 504-554 ◽  
Author(s):  
Yuriy Gorodnichenko ◽  
Jorge Martinez‐Vazquez ◽  
Klara Sabirianova Peter
Keyword(s):  
Tax Evasion ◽  
Tax Reform ◽  
Welfare Effects ◽  
Flat Tax

scholarly journals Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia

2008 ◽  
Author(s):  
Yuriy Gorodnichenko ◽  
Jorge Martinez-Vazquez ◽  
Klara Sabirianova Peter
Keyword(s):  
Tax Evasion ◽  
Tax Reform ◽  
Welfare Effects ◽  
Flat Tax

scholarly journals Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia

2008 ◽  
Author(s):  
Yuriy Gorodnichenko ◽  
Jorge Martinez-Vazquez ◽  
Klara Sabirianova Peter
Keyword(s):  
Tax Evasion ◽  
Tax Reform ◽  
Welfare Effects ◽  
Flat Tax

Honesty in Personal Tax Reporting: Ethical Prompts, Individual Factors, and Tax Reform

2020 ◽  
Author(s):  
Charles D. Bailey ◽  
James M. Plecnik
Keyword(s):  
Tax Evasion ◽  
Large Scale ◽  
Tax Reform ◽  
Dark Triad ◽  
Individual Factors ◽  
Voluntary Compliance ◽  
Two Samples ◽  
Before And After ◽  
Tax Reporting ◽  
Jobs Act

This study focuses on whether an ethical prompt, adapted from Mazar et al. (2008), can reduce easily concealed tax evasion—i.e., tax evasion relating to cash-based income for which the IRS relies on voluntary compliance. We also consider the “Dark Triad” personality traits and other individual attitudes and characteristics that may drive or predict tax evasion intentions. We unexpectedly find that ethical prompts do not affect intent to engage in tax evasion, but our result is consistent with a newly released large-scale replication project that fails to find an effect for this much-discussed religious/ethical prompt, and the power of our test is about 80%. Of the variables studied, only psychopathy, commitment to the process of taxation, and fear of punishment predict intent to evade. These findings are consistent across two samples, taken both before and after the passage of the Tax Cuts and Jobs Act of 2017.

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