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Compliance
in India: An Empirical Analysis
--
Benno
Torgler
This
paper empirically examines the citizens' attitudes towards
compliance using three different variablesjustifiability of
tax evasion, justifiability of corruption and justifiability
of claiming government benefits without being entitled to
itin India, using the newest World Values Survey 1999-2001.
Interestingly, these three aspects of rule evasion have not
been intensively investigated in the literature and thus empirical
findings are rare. The results indicate that similar determinants
affect all three compliance variables and support the relevance
of incorporating non-economic factors into the analysis of
rule evasion.
©
2006 IUP . All Rights Reserved.
Tax
Evasion in Italy: An Analysis Using a Tax-benefit Microsimulation
Model
--
Carlo
V Fiorio and Francesco D'Amuri
In
this paper, the authors use a direct method to estimate tax
evasion in Italy assuming that tax evaders might consider
declaring a closer-to-true income in an anonymous interview.
The methodology is applied to work income only, as pension
income cannot be hidden to tax authorities and capital income
is measured with large error in available survey data sets.
The data sets considered are the 1998 and 2000 Survey of Household
Income and Wealth (SHIW) by the Bank of Italy and the 1998
and 2000 tax forms table produced by Servizio Consultivo ed
Ispettivo Tributario (SeCIT). Posing particular attention
to the post-stratification of the data, the authors find that
tax evasion is consistently higher for self-employment income
than for employment income and it is larger at bottom deciles,
although some under-sampling problems need to be considered.
The pattern of work income concealment found, shows that personal
income tax evasion reduces the average tax rate but it also
increases the progressivity of the tax system. This result
is, however, driven by the large values of income avoidance
found in bottom deciles, which might be due to the under-sampling
of income receivers with the poorest income. The results are
consistent across the two years considered.
©
2006 IUP . All Rights Reserved.
The
Ethics of Tax Evasion: A Survey of Romanian Business Students
and Faculty
--
Robert
W McGee
This
paper examines the issue of the ethics of tax evasion. It
begins with a review of the literature and proceeds to discuss
the three main views on the issue that have emerged over the
last 500 years. The paper then reports on the results of a
survey taken of Romanian business students and faculty.
©
2006 IUP . All Rights Reserved.
The
Progressivity of Income Taxation: A
Com parison between Two Important Canadian Provinces
--
Luc
Godbout and Suzie St-Cerny
This
study compares the progressivity of the income tax of Quebec
and Ontario. After observing the predominance of income taxation
in Quebec and Ontario, by way of international and interprovincial
comparisons and illustrating the presence of progressivity
in both provinces, progressivity indicators are described.
Using these indicators, the authors measured the progressivity
of the Quebec and Ontario tax systems for four different family
situations and six levels of income. The results show that
in certain situations, Quebec's tax system is more progressive
while in others, the reverse is true. More specifically, Quebec's
tax system is more progressive for changes in income at the
lower end of the income scale while in general Ontario's system
is more progressive for higher incomes. These results confirm
the greater concentration of Ontario's income tax on high-income
taxpayers that have previously been illustrated in the study.
©
2006 IUP . All Rights Reserved.
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