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Full-Text Articles in Law
Using Salience And Influence To Narrow The Tax Gap, Susan Morse
Using Salience And Influence To Narrow The Tax Gap, Susan Morse
Faculty Publications
This Article contains five parts. Part I describes the details and limitations of several existing tax-gap-closing approaches relevant to self-employed and small business taxpayers: third-party reporting, audit, whistleblower rewards, and gatekeeper strategies. Part II outlines the concepts of salience and influence and places them in the context of proposals to address or close the tax gap. Part III considers how salience and the influence principle of social proof could improve government messages to taxpayers about taxpaying obligations and audit risks, and to tax preparers about diligence requirements. Part IV outlines strategies based on the influence principles of reciprocity and commitment …
Effects Of Strategic Tax Behaviors On Corporate Governance, Nicola Sartori
Effects Of Strategic Tax Behaviors On Corporate Governance, Nicola Sartori
Nicola Sartori
This paper addresses agency tensions and conflicts that may emerge between managers (agents) and shareholders (principals) as a result of aggressive tax planning strategies adopted by publicly held corporations. The interactions between corporate governance and taxation are bilateral and biunique: in fact, on one side, the manner in which corporate governance rules are structured affects the way a corporation fulfills its tax obligations; on the other side, the way tax designs (from the government perspective) and related tax strategies (from the corporation perspective) are planned influences corporate governance dynamics. This article investigates such bilateral relationship limiting the analysis to the …
Opinions On The Ethics Of Tax Evasion: A Comparative Study Of The Usa And Six Latin American Countries, Robert W. Mcgee, Wendy Gelman
Opinions On The Ethics Of Tax Evasion: A Comparative Study Of The Usa And Six Latin American Countries, Robert W. Mcgee, Wendy Gelman
Akron Tax Journal
This study does not take either of these approaches. It does not analyze tax evasion from the perspective of economics or public finance, and it does not apply ethical theory to determine under what circumstances tax evasion might be considered ethical, although ethics is discussed. It focuses on the attitude toward tax evasion of a wide range of individuals in six Latin American countries as well as the United States. The main goals of this study are to determine general attitudes on the ethics of tax evasion and to determine whether certain demographic variables, including gender, age, level of education, …
Cash Businesses And Tax Evasion, Susan Morse, Stewart Karlinsky, Joseph Bankman
Cash Businesses And Tax Evasion, Susan Morse, Stewart Karlinsky, Joseph Bankman
Faculty Publications
This Article attempts to provide a qualitative picture of tax evasion in the small business sector. It provides details from almost 275 field study interviews with cash business owners and with tax preparers and bankers who serve cash business clients. Our research suggests answers to the questions of who evades taxes, what taxes they evade, and why and how they evade taxes. This Article proceeds in three additional parts. Part II summarizes the main threads of relevant social science research on small business tax compliance. Part III describes the methodology and results of this interview study. Part IV concludes.
Closing The International Tax Gap Via Cooperations, Not Competition, Reuven S. Avi-Yonah
Closing The International Tax Gap Via Cooperations, Not Competition, Reuven S. Avi-Yonah
Book Chapters
All three major goals of the Volcker task force — reducing tax evasion and loopholes, simplifying the code, and reducing corporate welfare — can be advanced by focusing on the international aspects of the tax gap. These aspects include both enforcement of existing U.S. law on U.S. residents earning income overseas (the evasion issue) and reforming deferral for U.S.-based multinational enterprises (the avoidance issue). To best advance the task force’s three goals, I would propose a change in each of these two major international areas.
Cash Businesses And Tax Evasion, Susan Cleary Morse, Stewart Karlinsky, Joseph Bankman
Cash Businesses And Tax Evasion, Susan Cleary Morse, Stewart Karlinsky, Joseph Bankman
Susan Cleary Morse
This paper offers interview data on the tax compliance behavior of small cash businesses. We find that such businesses systematically underpay income, employment and sales taxes through income underreporting. The results show that participation in a parallel cash economy facilitates tax evasion and that cash business owners seek out sympathetic tax preparers. We also find that norms and opportunity, but not equity or tax complexity, strongly influence such decisions to underreport income. The behavior patterns indicated by our data suggest specific policy tactics in the effort to close the tax gap.