We show that the fiscal authorities of high-tax countries can lack incentives to combat profit shifting tax havens. Instead, they have focus their enforcement efforts on relocating profits booked by multinationals in other countries, crowding out transactions shift havens, and reducing global payments multinational companies. The predictions our model are motivated supported analysis two new da...

We conduct a field experiment with sellers of home improvement services on two German online markets. take the role consumers and vary whether we request an invoice for delivery service. In market that allows anyone to sell anonymously, willingness evade is prevalent. keeps track credentials, are only willing when collude signaled. The evasion discount in most estimates not larger than tax subs...

We ask whether attitudes toward government play a causal role in the evasion of US personal income taxes. As turnover elections move voters partisan counties into and out alignment with party president, we find (i) taxpayers report more easily evaded forms income; (ii) suspect EITC claims decrease; (iii) audits triggered found to owe additional tax decrease. Coupled evidence that leads favorabl...

The canonical model of Allingham and Sandmo (1972) predicts that firms evade taxes by optimally trading off between the costs benefits evasion. However, there is no direct evidence react to audits in this way. We conducted a large-scale field experiment collaboration with tax authority address question. sent letters 20,440 small- medium-sized collectively paid more than US$200 million per year....

Many e-government initiatives introduce technology to improve efficiency and avoid potential human bias. Using experimental variation, we examine the impact of electronic tax filing (to replace in-person submission officials) using data from Tajikistan firms. E-filing reduces time firms spend on taxes by 40 percent. Further, among previously more likely evade, e-filing doubles paid. Conversely,...

This paper estimates intertemporal labor supply responses to two-year long income tax holidays staggered across Swiss cantons. Cantons shifted from an system based on the previous two years’ a standard annual pay as you earn system, leaving years of untaxed. We find significant but quantitatively very small wage earnings with elasticity 0.025 overall. High earners and especially self-employed d...

Restriction-modification (RM) systems have evolved to protect the cell from invading DNAs and are composed of two enzymes: a DNA methyltransferase and a restriction endonuclease. Although RM systems are present in both archaeal and bacterial genomes, DNA methylation in archaea has not been well defined. In order to characterize the function of RM systems in archaeal species, we have made use of...