No Taxation Without Information: Deterrence and Self-Enforcement in the Value Added Tax

Keywords

Enforcement, Deterrence (psychology), Tax evasion, Deterrence theory, Economics

References

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• Public finance and developmentWolfgang F. Stolper — 1982

Cited by

• Do Taxes Crowd Out Intrinsic Motivation? Field-Experimental Evidence from GermanyPierre Boyer, Nadja Dwenger, Johannes Rincke — 2014
• Are Efficient Taxes Responsible for Big Government? Evidence from Tax WithholdingLibor Dušek — 2016
• Re-assessing the merits of measuring tax evasions through surveys: evidence from Serbian firmsThorben Kundt, Florian Misch, Birger Nerré — 2013
• Study to Quantify and Analyse the VAT Gap in the EU-27 Member StatesLuca Barbone, Misha Belkindas, Léon Bettendorf — 2013
• Randomized Tax Enforcement Messages: A Policy Tool for Improving Audit StrategiesDina Pomeranz, Cristobal Marshall, Pamela Castellon — 2014
• Deterrence and reciprocity effects on tax compliance: experimental evidence from VenezuelaDaniel Ortega, Pablo Sanguinetti — 2013
• Does Legality Matter? The Case of Tax Avoidance and EvasionKay Blaufus, Matthias Braune, Jochen Hundsdoerfer — 2015
• When Only Death Remains Certain: Optimal Tax Mix with Tax Non-ComplianceJason Huang, Juan Rios — 2015
• Informal Labor and the Cost of Social Programs: Evidence from 15 Years of Unemployment Insurance in BrazilFrançois Gérard, Gustavo Gonzaga — 2013
• Production versus Revenue Efficiency with Limited Tax Capacity: Theory and Evidence from PakistanMichael Best, Anne Brockmeyer, Henrik Kleven — 2015
• Tax Compliance and Information Provision: A Field Experiment with Small FirmsPhilipp Doerrenberg, Jan Schmitz — 2015
• Underground activities and labour market performanceAnn‐Sofie Kolm, Birthe Larsen — 2010
• Tax Revenues, Development, and the Fiscal Cost of Trade Liberalization, 1792-2006Julia Cagé, Lucie Gadenne — 2014
• Essays on business taxation and developmentAnne Brockmeyer — 2013
• Essays on taxation in limited tax capacity environmentMazhar Waseem — 2013
• Distinguishing Barriers to Insurance in Thai VillagesCynthia Kinnan — 2021
• Taking the High Road? Compliance with commuter tax allowances and the role of evasion spilloversJörg Paetzold, Hannes Winner — 2016
• Firms' Responses to Tax Enforcement Strategies: Evidence from SpainMiguel Almunia, David López Rodríguez — 2013
• Shaming tax delinquentsRicardo Pérez-Truglia, Ugo Troiano — 2015
• The efficiency cost of tax enforcement: evidence from a panel of spanish firmsMiguel Almunia, David López Rodríguez — 2012

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