Influencing the prospects of tax evasion

Autor:	Dick J. Hessing, Henk Elffers
Rok vydání:	1997
Předmět:	Economics and Econometrics Double taxation Value-added tax Sociology and Political Science Public economics Direct tax Tax deduction State income tax Economics Tax reform Tax avoidance Applied Psychology Indirect tax
Zdroj:	Journal of Economic Psychology. 18:289-304
ISSN:	0167-4870
DOI:	10.1016/s0167-4870(97)00009-3
Popis:	Two proposals to enhance tax compliance are discussed within the context of the Dutch income tax. Both proposals use prospect theory and are supported by empirical data. First, it is argued that deliberate overwithholding of income taxes will further the tendency to comply. Secondly, it is demonstrated that offering the taxpayer a choice between full itemised deduction or a considerable overall standard deduction will enhance compliance as well as considerably reduce the efforts needed by the tax authorities to prevent income tax evasion.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::e1f6b42bf1446d37226b283609a52a0e https://doi.org/10.1016/s0167-4870(97)00009-3 Zobrazit plný text záznamu Full Text from ScienceDirect