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فرار از پرداخت مالیات بر واردات یکی از علل شکلگیری اقتصاد غیر رسمی است. فرار مالیاتی، درآمدهای دولت را کاهش می دهد و محدودیت هایی را در اجرای سیاست های اقتصادی به وجود می آورد. در این مقاله، رابطه بین نرخ تعرفه و فرار مالیاتی در سطح داده های تجاری 6 رقمی بر اساس طبقه بندی سیستم هماهنگ ( ) میان ایران و 12 شریک تجاری آن طی سالهای (2008-2003) مورد بررسی قرار گرفته است. فرار مالیاتی بر اساس روش...
SAPIRSTEIN, LEO. A. Regional blood Jaw by fractional distribution of indicators. Am. J. Physiol. 193(1): 161-168. 1958.---K~~ Cl, Rb86C1 and iodoantipyrine (P31) were given in single intravenous injections to rats. The isotope content of the organs and the arterial blood concentrations were studied as a function of time. KWl and RbVl reached a stable level in all organs other than the brain in ...
Two of the main challenges in the literature on crime are to isolate significant causal effects of police on the amount of crime, and to distinguish between deterrence and incapacitation. Following a terrorist attack on the main Jewish center in July 1994, all Jewish and Muslim institutions in the city of Buenos Aires (including schools, synagogues, mosques and clubs) were given 24-hour police ...
This is a survey of the field of economic analysis of law, focusing on the work of economists. The survey covers the three central areas of civil law — liability for accidents (tort law), property law, and contracts — as well as the litigation process and public enforcement of law. Forthcoming in A.J. Auerbach and M. Feldstein, Handbook of Public Economics JEL Classes K00, K10, K11, K12, K13, K...
We analyze a model of wage payment practices in which strategic complementarities arise because each employer’s costs of delaying wages decrease with the arrears in its labor market. The model is estimated on panel data for workers and firms in Russia, facilitating identification through fixed effects for employees, employers, and local labor markets, and instrumental variables based on policy ...
Indirect psychological eff ects induced by crime are likely to contribute signifi cantly to the total costs of crime beyond the fi nancial costs of direct victimization. Using detailed crime statistics for the whole of Germany and linking them to individual-level mental health information from the German Socio-Economic Panel, we analyze whether local crime rates aff ect the mental health of res...
Creating Low Skilled Jobs by Subsidizing Market-Contracted Household Work We analyze the determinants of household work contracted in the German shadow economy. The German socio-economic household panel, which enumerates casual domestic employment, is used to estimate the demand for such household work. The regressors include regional wage rates, household income and several control variables f...
From Illegal to Legal: Estimating Previous Illegal Experience among New Legal Immigrants to the United States This paper develops a framework for estimating previous illegal experience among annual cohorts of new legal immigrants to the United States – using public-use administrative microdata alone, survey data alone, and the two jointly – and provides estimates for the FY 1996 cohort of new i...
This paper studies interjurisdictional competition in the fight against crime and its impact on occupational choice and the allocation of capital. In a world where capital is mobile, jurisdictions are inhabited by individuals who choose to become workers or criminals. Because the return of the two occupations depends on capital, and because investment in capital in a jurisdiction depends on its...
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