NDLI: Voluntary disclosure of evaded taxes - Increasing revenue, or increasing incentives to evade?

Content Provider	Semantic Scholar
Author	Langenmayr, Dominika
Copyright Year	2015
Abstract	Many countries apply lower fines to tax evading individuals when they voluntarily disclose the tax evasion they committed. I model such voluntary disclosure mechanisms theoretically and show that while such mechanisms increase the incentive to evade taxes, they nevertheless increase tax revenues net of administrative costs. I confirm the importance of administrative costs in a survey of German competent local tax authorities. I then test the effects of voluntary disclosure on the tax evasion decision, using the introduction of the 2009 offshore voluntary disclosure program in the U.S. for identification. The analysis confirms that the introduction of voluntary disclosure increases tax evasion.
Starting Page	110
Ending Page	125
Page Count	16
File Format	PDF HTM / HTML
DOI	10.1016/j.jpubeco.2015.08.007
Alternate Webpage(s)	https://epub.ub.uni-muenchen.de/21359/7/Langenmayr.pdf
Alternate Webpage(s)	https://www.ihs.ac.at/conferences/TAPES2014/files/Langenmayr.pdf
Alternate Webpage(s)	https://www.econstor.eu/bitstream/10419/104446/1/lmu-mdp_2014-41.pdf
Alternate Webpage(s)	http://dominika-langenmayr.net/data/documents/cesifo_wp5349-Voluntary-disclosure.pdf
Alternate Webpage(s)	https://www.econstor.eu/bitstream/10419/110841/1/cesifo_wp5349.pdf
Alternate Webpage(s)	https://socialsciences.uottawa.ca/sites/socialsciences.uottawa.ca/files/gallettaottawa2014/dominikalangenmayr.pdf
Alternate Webpage(s)	https://doi.org/10.1016/j.jpubeco.2015.08.007
Volume Number	151
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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Voluntary Disclosure of Evaded Taxes – Increasing Revenues, or Increasing Incentives to Evade? (2014)

Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade? (Langenmayr, Dominika)

Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade? (Langenmayr, Dominika)

Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade? (Langenmayr, Dominika Irma)

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