مشخصات مقاله:
عنوان فارسی مقاله:
روحیه مالیاتی و فرار مالیاتی بین المللی
عنوان انگلیسی مقاله:
Tax Morale and International Tax Evasion
کلمات کلیدی مقاله:
روحیه مالیاتی، سرمایه گذاری های پرتفوی خارجی، دور زدن، پناهگاه های مالیاتی، فرار مالیاتی
کلمات کلیدی انگلیسی:
Tax morale – Foreign portfolio investments – Roundtripping – Tax havens – Tax evasion
مناسب برای رشته های دانشگاهی زیر:
حسابداری
مناسب برای گرایش های دانشگاهی زیر:
حسابداری مالیاتی
وضعیت مقاله انگلیسی و ترجمه:
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فهرست مطالب:
Abstract
JEL classification
Keywords
1. Introduction
2. Literature Review and Hypothesis Development
2.1. Personal Tax Evasion
2.2. Tax Evasion via Tax Havens
2.3. Tax Morale
3. Data and variable construction
4. Model and Empirical Analysis
4.1. Model specification
4.2. Empirical Analysis
4.3. Additional issues and robustness tests
5. Conclusions
Acknowledgement
Appendix A
References
قسمتی از مقاله انگلیسی:
1. Introduction
Tax morale, the intrinsic motivation to pay taxes or feel guilt from failure to comply (Luttmer & Singhal, 2014), has been linked to domestic tax evasion by underreporting taxable income (Alm, Sanchez, & de Juan, 1995; Alm & McClellan, 2012; Halla, 2012; inter alia). Are these tax morale effects so pervasive that they motivate individuals also to engage in international evasion schemes, even to the extent that international portfolio investment flows are influenced? This study finds robust evidence that this, in fact, is the case. The determinants of tax morale have been widely explored (for example, Hofmann, Hoelzl, & Kirchler, 2008; DeBacker, Heim, & Tran, 2015; OECD, 2013; Luttmer & Singhal, 2014). Tax morale is negatively correlated with shadow economy activities and positively correlated with direct democracy. This may be explained by differences in the fairness of tax administration, perceived equity of fiscal exchange, attitude toward respective governments (Cummings, Martinez-Vazquez, McKee, & Torgler, 2004), differences in culture, which also interact with demographics (Botelho, Harrison, Hirsch, & Elisabet, 2001), and trustworthiness (Ashraf, Bohnet, & Piankov, 2006). However, proxies for tax morale are challenging to construct. Slemrod and Weber (2012) argue that a single tax morale indicator, rather than an index of indicators, provides a more straightforward gauge of its relative importance. Recent survey efforts on culture and social values include questions on attitudes toward tax paying and corruption, inter alia (World Values Survey; Inglehart et al., 2014). Herein, we use an indicator based on country-level survey response data to questions of perceived tax fairness.1 Since measuring tax evasion is challenging (Alm & Torgler, 2011), we use roundtripping as an indirect approach to capture it. We focus on OECD foreign portfolio investment (FPI) inflows through tax havens that are attributable to changes in tax savings.