Tax evasion and taxpayers' treatment by tax administrations
Description
The standard model of tax evasion based on the subjective expected utility maximization does not perform particularly well in econometric analyses: it predicts too little evasion and produces unsatisfactory econometric parameter estimates. The model is extended by looking at how the tax authority deals with the taxpayers. Based on econometric estimates, it is shown that taxpayers tax morale is raised when the tax officials treat them with respect. In contrast, when tax officials solely rely on...[Show more]
dc.contributor.author | Frey, Bruno | |
---|---|---|
dc.contributor.author | Feld, Lars | |
dc.coverage.spatial | Canberra | |
dc.coverage.temporal | 24 and 25 July 2003 | |
dc.date.accessioned | 2004-08-26 | |
dc.date.accessioned | 2004-09-28T04:50:57Z | |
dc.date.accessioned | 2011-01-05T08:55:01Z | |
dc.date.available | 2004-09-28T04:50:57Z | |
dc.date.available | 2011-01-05T08:55:01Z | |
dc.date.created | 2003 | |
dc.identifier.uri | http://hdl.handle.net/1885/42020 | |
dc.identifier.uri | http://digitalcollections.anu.edu.au/handle/1885/42020 | |
dc.description.abstract | The standard model of tax evasion based on the subjective expected utility maximization does not perform particularly well in econometric analyses: it predicts too little evasion and produces unsatisfactory econometric parameter estimates. The model is extended by looking at how the tax authority deals with the taxpayers. Based on econometric estimates, it is shown that taxpayers tax morale is raised when the tax officials treat them with respect. In contrast, when tax officials solely rely on deterrence taxpayers tend to respond by actively trying to avoid taxation. | |
dc.format.extent | 133829 bytes | |
dc.format.extent | 364 bytes | |
dc.format.mimetype | application/pdf | |
dc.format.mimetype | application/octet-stream | |
dc.language.iso | en_AU | |
dc.relation.ispartofseries | Responsive Regulation: International Perspectives on Taxation | |
dc.subject | taxpayers | |
dc.subject | taxation | |
dc.subject | deterrence | |
dc.subject | tax evasion | |
dc.subject | tax authority | |
dc.subject | tax morale | |
dc.title | Tax evasion and taxpayers' treatment by tax administrations | |
dc.type | Conference paper | |
local.description.refereed | no | |
local.identifier.citationyear | 2003 | |
local.identifier.eprintid | 2750 | |
local.rights.ispublished | no | |
dc.date.issued | 2003 | |
Collections | ANU Research Publications |
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File | Description | Size | Format | Image |
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conference2003.Feld.pdf | 130.69 kB | Adobe PDF | ||
2750-~35.XSH | 364 B | Unknown |
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