Matches in SemOpenAlex for { <https://semopenalex.org/work/W52871526> ?p ?o ?g. }
- W52871526 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 cash, which eases tax evasion. Sellers and buyers are heterogeneous with respect to their honesty and to their cost of managing non cash payment instruments. We study the effect of two policy instruments, a tax rebate for the buyer that keeps the receipts and a tax on cash withdrawals (TCW), on tax evasion and government revenue. We find that a mix of these two instruments can reduce tax evasion and increase revenue. The TCW is effective only if sufficiently high, and it must be higher the higher the tax evasion in the country and the bigger the mass of individuals that typically pays in cash. We discuss the implementation problems of the TCW and we suggest how to partially overcome them." @default.
- W52871526 created "2016-06-24" @default.
- W52871526 creator A5040871912 @default.
- W52871526 creator A5069672028 @default.
- W52871526 date "2014-01-02" @default.
- W52871526 modified "2023-09-27" @default.
- W52871526 title "Taxing Cash to Fight Collaborative Tax Evasion" @default.
- W52871526 cites W110897198 @default.
- W52871526 cites W149979081 @default.
- W52871526 cites W1578831113 @default.
- W52871526 cites W1590114793 @default.
- W52871526 cites W1606766006 @default.
- W52871526 cites W1764118813 @default.
- W52871526 cites W1968545947 @default.
- W52871526 cites W1972747923 @default.
- W52871526 cites W1974282991 @default.
- W52871526 cites W1974538469 @default.
- W52871526 cites W1981764068 @default.
- W52871526 cites W1987954666 @default.
- W52871526 cites W1988131659 @default.
- W52871526 cites W1989394770 @default.
- W52871526 cites W2002615486 @default.
- W52871526 cites W2003123119 @default.
- W52871526 cites W2003194111 @default.
- W52871526 cites W2007704874 @default.
- W52871526 cites W2009753197 @default.
- W52871526 cites W2012185686 @default.
- W52871526 cites W2015858399 @default.
- W52871526 cites W2020134332 @default.
- W52871526 cites W2052650558 @default.
- W52871526 cites W2058498234 @default.
- W52871526 cites W2064406810 @default.
- W52871526 cites W2074432189 @default.
- W52871526 cites W2082307041 @default.
- W52871526 cites W2083330756 @default.
- W52871526 cites W2088435028 @default.
- W52871526 cites W2088663850 @default.
- W52871526 cites W2093103889 @default.
- W52871526 cites W2097809035 @default.
- W52871526 cites W2098190214 @default.
- W52871526 cites W2109616393 @default.
- W52871526 cites W2113348978 @default.
- W52871526 cites W2124318199 @default.
- W52871526 cites W2143201948 @default.
- W52871526 cites W2144817955 @default.
- W52871526 cites W2154764527 @default.
- W52871526 cites W2156005380 @default.
- W52871526 cites W2156853080 @default.
- W52871526 cites W2172205608 @default.
- W52871526 cites W2233501528 @default.
- W52871526 cites W2252504768 @default.
- W52871526 cites W2318438649 @default.
- W52871526 cites W2557029819 @default.
- W52871526 cites W2616152301 @default.
- W52871526 cites W2765931470 @default.
- W52871526 cites W2783613837 @default.
- W52871526 cites W3121259115 @default.
- W52871526 cites W3121451384 @default.
- W52871526 cites W3121577856 @default.
- W52871526 cites W3121699679 @default.
- W52871526 cites W3121976799 @default.
- W52871526 cites W3122507862 @default.
- W52871526 cites W3124562463 @default.
- W52871526 cites W3125402852 @default.
- W52871526 cites W3125955132 @default.
- W52871526 cites W3126108708 @default.
- W52871526 cites W380503088 @default.
- W52871526 cites W658503462 @default.
- W52871526 hasPublicationYear "2014" @default.
- W52871526 type Work @default.
- W52871526 sameAs 52871526 @default.
- W52871526 citedByCount "0" @default.
- W52871526 crossrefType "posted-content" @default.
- W52871526 hasAuthorship W52871526A5040871912 @default.
- W52871526 hasAuthorship W52871526A5069672028 @default.
- W52871526 hasConcept C100001284 @default.
- W52871526 hasConcept C10138342 @default.
- W52871526 hasConcept C111326686 @default.
- W52871526 hasConcept C113216237 @default.
- W52871526 hasConcept C121955636 @default.
- W52871526 hasConcept C144133560 @default.
- W52871526 hasConcept C162077342 @default.
- W52871526 hasConcept C162324750 @default.
- W52871526 hasConcept C175444787 @default.
- W52871526 hasConcept C203014093 @default.
- W52871526 hasConcept C2778083465 @default.
- W52871526 hasConcept C2778979077 @default.
- W52871526 hasConcept C2781251061 @default.
- W52871526 hasConcept C51303962 @default.
- W52871526 hasConcept C551662922 @default.
- W52871526 hasConcept C55214782 @default.
- W52871526 hasConcept C556758197 @default.
- W52871526 hasConcept C86803240 @default.
- W52871526 hasConcept C8891405 @default.
- W52871526 hasConceptScore W52871526C100001284 @default.
- W52871526 hasConceptScore W52871526C10138342 @default.
- W52871526 hasConceptScore W52871526C111326686 @default.
- W52871526 hasConceptScore W52871526C113216237 @default.
- W52871526 hasConceptScore W52871526C121955636 @default.
- W52871526 hasConceptScore W52871526C144133560 @default.