Cesifo Economic Studies最新文献_第6页

Evergreening in the Euro Area: Evidence from Survey Data and a Conceptual Framework 欧元区的常青树：来自调查数据和概念框架的证据

IF 1.3 4区经济学

Cesifo Economic Studies Pub Date : 2020-11-27 DOI: 10.1093/cesifo/ifaa017

Sven Steinkamp, A. Tornell, F. Westermann

引用次数: 2

Electricity Use as a Real-Time Indicator of the Economic Burden of the COVID-19-Related Lockdown: Evidence from Switzerland 电力使用作为COVID-19相关封锁经济负担的实时指标：来自瑞士的证据

IF 1.3 4区经济学

Cesifo Economic Studies Pub Date : 2020-11-04 DOI: 10.1093/cesifo/ifaa010

Benedikt Janzen, Doina Radulescu

引用次数: 16

The 2008 Financial Crisis and the Lack of Retaliatory Trade Intervention 2008年金融危机与缺乏报复性贸易干预

IF 1.3 4区经济学

Cesifo Economic Studies Pub Date : 2020-10-30 DOI: 10.1093/cesifo/ifaa012

Chunding Li, John Whalley, Chuantian He, Chuangwei Lin

引用次数: 0

The Effect of New Deal Policies Revisited 重新审视新政政策的效果

IF 1.3 4区经济学

Cesifo Economic Studies Pub Date : 2020-09-30 DOI: 10.1093/cesifo/ifaa008

Yangyang Ji

引用次数: 0

Introduction to the Special Issue ‘New Perspectives on Tax Administration Research’1 《税务管理研究的新视角》特刊简介1

IF 1.3 4区经济学

Cesifo Economic Studies Pub Date : 2020-09-01 DOI: 10.1093/cesifo/ifaa009

Christos Kotsogiannis

引用次数: 0

Traceable Payments and VAT Design: Effects on VAT Performance 可追溯支付和增值税设计:对增值税绩效的影响

IF 1.3 4区经济学

Cesifo Economic Studies Pub Date : 2020-09-01 DOI: 10.1093/cesifo/ifaa003

Boryana Madzharova

引用次数: 3

Flying under the Radar: Ghosts and the Income Tax 雷达下的飞行：幽灵与所得税

IF 1.3 4区经济学

Cesifo Economic Studies Pub Date : 2020-09-01 DOI: 10.1093/cesifo/ifz021

B. Erard, Patrick Langetieg, Mark Payne, Alan H. Plumley

{"title":"Flying under the Radar: Ghosts and the Income Tax","authors":"B. Erard, Patrick Langetieg, Mark Payne, Alan H. Plumley","doi":"10.1093/cesifo/ifz021","DOIUrl":"https://doi.org/10.1093/cesifo/ifz021","url":null,"abstract":"The tax compliance literature is primarily focused on taxpayers who fail to accurately report their taxes when they file their returns. In this article, our focus is on A¢Â€Â˜ghostsA¢Â€Â™A¢Â€Â”individuals who do not even file a tax return. To learn more about this relatively understudied population, we examine a combination of US administrative data and matched Census survey data. Our results indicate that 10A¢Â€Â“12% of US households with a federal filing requirement fail to file a timely income tax return. Approximately 40% of such households do eventually file a late return. However, the tax gap associated with those who never file is substantial, amounting to an estimated $18A¢Â€Â“20 billion each year. To gain new insights into what drives individuals to become ghosts, we employ a novel econometric methodology (calibrated probit analysis). We find that the failure to file a timely return is negatively associated with age and income, but positively associated with having a high filing burden and being married. Taxpayers with income near the filing threshold are also less likely to file on time, particularly if they are not eligible for a refundable tax credit. We also find evidence of regional variation in filing compliance.","PeriodicalId":51748,"journal":{"name":"Cesifo Economic Studies","volume":"66 1","pages":"185-197"},"PeriodicalIF":1.3,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1093/cesifo/ifz021","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44553220","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Corrigendum to: Gender, Social Value Orientation, and Tax 更正：性别、社会价值取向和税收

IF 1.3 4区经济学

Cesifo Economic Studies Pub Date : 2020-09-01 DOI: 10.1093/cesifo/ifaa007

John W D’Attoma, Clara Volintiru, Antoine Malézieux

引用次数: 1

Are Tax Amnesties Good for Us All? Understanding Influence of Tax Amnesties on Benefiters and Non-Benefiters 税收优惠对我们所有人都有好处吗？理解税收欺诈对受益人和非受益人的影响

IF 1.3 4区经济学

Cesifo Economic Studies Pub Date : 2020-09-01 DOI: 10.1093/cesifo/ifz020

Recep Yücedoğru, Idris Sarisoy

{"title":"Are Tax Amnesties Good for Us All? Understanding Influence of Tax Amnesties on Benefiters and Non-Benefiters","authors":"Recep Yücedoğru, Idris Sarisoy","doi":"10.1093/cesifo/ifz020","DOIUrl":"https://doi.org/10.1093/cesifo/ifz020","url":null,"abstract":"\u0000 This article aims to investigate the effect of tax amnesties on tax compliance decisions of taxpayers. In particular, we focused on Turkish taxpayers’ fairness perceptions and their voluntary tax compliance after the recent legislation of 6736, which is claimed to be the biggest tax amnesty (for example, tax debt restructuring legislation) in the last decade. This article also investigates the difference between tax amnesty benefiters and non-benefiters when it comes to their tax compliance and fairness perceptions. This article starts with a summary of the literature with a particular focus on Turkey. The research looks into the influence of the perception of tax amnesties on fairness and tax compliance of taxpayers while controlling for widely discussed factors that influence tax compliance such as risk awareness and government trust. The survey was conducted with 1028 participants and a structural model was constructed to test for the above-mentioned effects. We found fairness perception of the taxpayers is negatively affected by tax amnesties. Additionally, the findings showed that acceptance/approval of taxpayers on tax amnesty practice is effective on taxpayer compliance. Finally, only tax amnesty benefiters’ fairness perception is negatively influenced by tax amnesties while the effect is not significant on benefiters.","PeriodicalId":51748,"journal":{"name":"Cesifo Economic Studies","volume":"66 1","pages":"285-300"},"PeriodicalIF":1.3,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1093/cesifo/ifz020","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49655956","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 5

Penetration of Digital Payments in Greece after Capital Controls: Determinants and Impact on VAT Revenues 资本管制后数字支付在希腊的渗透：决定因素及其对增值税收入的影响

IF 1.3 4区经济学

Cesifo Economic Studies Pub Date : 2020-09-01 DOI: 10.1093/cesifo/ifz019

S. Danchev, Georgios Gatopoulos, Nikolaos Vettas

引用次数: 6