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- W2182056565 abstract "We build a model of collaborative tax evasion where a buyer negotiates a price discount with a seller in exchange for not asking the receipt and paying in cash, allowing tax evasion. Sellers and buyers are heterogeneous with respect to their tax morale and to their cost of managing payment instruments different from cash. We study how a tax rebate for the buyer and a tax on cash withdrawals (TCW) affect tax evasion and government revenue. An appropriate mix of these two instruments can reduce tax evasion and, at the same time, increase revenue. The TCW is effective only if sufficiently high, and it must be higher the higher the evasion rate in the country and the larger the mass of individuals using cash as a paying instrument. We discuss the implementation problems of the TCW and we suggest how to overcome them. JEL: O17, H21" @default.
- W2182056565 created "2016-06-24" @default.
- W2182056565 creator A5040871912 @default.
- W2182056565 date "2013-12-02" @default.
- W2182056565 modified "2023-09-27" @default.
- W2182056565 title "Fighting Collaborative Tax Evasion" @default.
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