‘Flattening’ tax evasion? Evidence from the post‐communist natural experiment

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F67985998%3A_____%2F19%3A00505007" target="_blank" >RIV/67985998:_____/19:00505007 - isvavai.cz</a>

Výsledek na webu

<a href="https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/ecot.12189" target="_blank" >https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/ecot.12189</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1111/ecot.12189" target="_blank" >10.1111/ecot.12189</a>

Jazyk výsledku

angličtina

Název v původním jazyce

‘Flattening’ tax evasion? Evidence from the post‐communist natural experiment

Popis výsledku v původním jazyce

We analyze the response of tax evasion to the introduction of a flat tax in several transition economies. Using a novel estimator based on household level data, we show that in most of the countries studied there was no discernible effect on the measured size of unreported income following a flat tax reform. This may imply that decreases in marginal tax rates may frequently have been accompanied by a parallel deterioration in attitudes towards public services and the government in general. The countries that show a response to the flat tax reform appear to be those where satisfaction with government services increased.

Název v anglickém jazyce

‘Flattening’ tax evasion? Evidence from the post‐communist natural experiment

Popis výsledku anglicky

We analyze the response of tax evasion to the introduction of a flat tax in several transition economies. Using a novel estimator based on household level data, we show that in most of the countries studied there was no discernible effect on the measured size of unreported income following a flat tax reform. This may imply that decreases in marginal tax rates may frequently have been accompanied by a parallel deterioration in attitudes towards public services and the government in general. The countries that show a response to the flat tax reform appear to be those where satisfaction with government services increased.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2019

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Economics of Transition and Institutional Change

ISSN

2577-6983

e-ISSN

—

Svazek periodika

27

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

GB - Spojené království Velké Británie a Severního Irska

Počet stran výsledku

24

Strana od-do

223-246

Kód UT WoS článku

000458274700009

EID výsledku v databázi Scopus

2-s2.0-85055952297