The relationship between earnings management and tax manipulation has been discussed in academia recently. We contribute to this discussion by using a list of tax evader companies, to test the relationship. The list was supplied by the Swedish Tax Agency and consists of public companies from the Swedish stock exchanges. Our findings show that tax evader companies are more prone to manage their earnings and that they do it by reporting small earnings. The effect of labelling the companies as tax manipulators does also not change the extent that they manipulate their earnings in the future. There is therefore no disciplinary effect from the tax evader fine on a manipulating company to behave more credible in the future. Out of our results the most unexpected was however that when we compare the NASDAQ companies with the ones listed on less liquid stock exchanges the NASDAQ ones were more pervasive in managing their earnings. This goes against our own hypothesis as well as previous literature and shows that investors have to be careful also when investing in premium markets.

Chapter 1 studies the electoral response to the Ghost Buildings program, a nationwide anti tax evasion policy in Italy which used innovative monitoring technologies to target buildings hidden from tax authorities. The difference-in-differences identification strategy exploits both variation across towns in the ex ante program scope to increase enforcement as well as administrative data on actual building registrations. Local incumbents experience an increase in their reelection likelihood as a consequence of the policy. In addition, these political returns are higher in areas with higher speed of public good provision and with lower tax evasion tolerance, implying complementarity among enforcement policies, government efficiency, and the underlying tax culture. Chapter 2 uses a road-level regression discontinuity design in Sierra Leone to study the impact of improvements in rural road infrastructure on agricultural markets. We show that the improved roads reduced the market prices of local crops. These price effects are stronger in markets that are further from major urban centers and in less productive areas. We also find that these price effects are reversed in areas with better cell phone penetration. We show that our empirical findings are consistent with a search cost framework a la Mortensen, but inconsistent with other models, such as Bertrand competition, bilateral bargaining, and Cournot oligopsony. Chapter 3 present results from a randomized controlled experiment designed to study the multiple margins through which value is passed from traders to agricultural producers in the presence of interlinked transactions. Consistent with other studies, we find limited price pass-through in response to an increase in the trader resale price. However, there is a large response in credit provision. We develop a model of interlinked transactions that highlights the substitutability of price and credit pass-through across markets, and verify its predictions empirically. Calibration suggests that to ignore margins of pass-through other than price has substantial implications for welfare analysis. / Economics

Chapter 1 evaluates the effect of relaxing fiscal rules on policy outcomes applying a quasi-experimental research design. We implement a "difference-in-discontinuities" design by combining the before/after with the discontinuous policy variation generated by the implementation of the Domestic Stability Pact on Italian municipalities between 1999 and 2004. Our estimates show that relaxing fiscal rules triggers a substantial deficit bias, captured by a shift from a balanced budget to a deficit that amounts to 2 percent of the total budget. The deficit comes primarily from reduced revenues as unconstrained municipalities have lower real estate and income tax rates. The impact is larger if the mayor can run for reelection, the number of political parties seated in the city council is higher, voters are older, the performance of the mayor in providing public good is lower, and cities are characterized by historical deficit, consistently with models on the political economy of fiscal adjustment. Chapter 2 studies the electoral response to the Ghost Buildings program, a nationwide anti tax evasion policy in Italy, which used innovative monitoring technologies to target buildings hidden from tax authorities. The difference-in-differences identification strategy exploits both variation across towns in the ex ante program scope to increase enforcement as well as administrative data on actual building registrations. After the policy, local incumbents experience an increase in their reelection likelihood. These political returns are higher in areas with higher speed of public good provision and with lower tax evasion tolerance, implying complementarity among enforcement policies, government efficiency, and the underlying tax culture. Chapter 3 examines reasons for cross-country variation in maternity leave provision. We show that the less tolerant a society is of gender-based discrimination, the longer the maternity leave it will optimally mandate. We collected new data on the number of gender-differentiated personal pronouns across languages to capture societies' attitudes toward gender-based discrimination. We first confirm, using within-country language variation, that our linguistic measure is correlated with attitudes toward gender-based discrimination. Then, using cross-country data on length of maternity leave we find a strong correlation between our measure of attitudes and the length of maternity leave. / Economics

Mokesčių planavimas, kaip finansinio planavimo dalis, yra teisėta ir skatintina mokesčių mokėtojų veikla. Mokesčių planavimas turi būti perspektyvus ir labai gerai apgalvotas, jo efektyvumas turi būti palygintas su išlaidomis, kurios patiriamos jį įgyvendinant, kad kaštai neviršytų “kompensacijos”. Mokesčių planavimą svarbu atriboti nuo mokesčių vengimo ir kitų neteisėtų mokesčių naštos sumažinimo būdų. / Tax planning, as a pat of financial planning, is legal and promoted practice of taxpayers. Tax planning shall be practicable, very thoroughly deliberated and calculated, the efficiency of tax planning shall be compared with expenses spent on implementation of tax planning, that cost would not exceed the reimbursement obtained during the tax planning procedures. Distinction shall be made between tax planning and tax evasion also other ways of illegal tax deduction.

This study was undertaken to analyse the developments in the anti avoidance legislation over a five year period from 1 March 2006 to 28 February 2011. Emphasis were placed on describing the road from the old section 103 provisions leading to the new general anti avoidance rules (GAAR) as contained in sections 80A to 80L of the Income Tax Act 58 of 1962. The study began with a detailed analysis of the differences between tax evasion and tax avoidance based on definitions and interpretations by various courts. It then went further in chapter two to formulate an acceptable distinction between Tax evasion, Tax planning and impermissible tax avoidance as currently used by the South African Revenue Services (SARS). It appeared from the study that firstly, courts have historically reviewed the circumstances surrounding an arrangement when determining whether tax evasion has occurred. The new GAAR requires the individual steps of an arrangement to be reviewed in isolation. Secondly, the courts have historically held that the purpose test, when determining the taxpayer‘s purpose, was subjective. The wording of the new GAAR indicates that this test is now objective. Thirdly, the courts have historically viewed the abnormality of an arrangement based of the surrounding circumstances. The wording of the new GAAR requires an objective view of the arrangement. A comparison was made between countries that have adopted statutory GAAR with a view of understanding how they have applied these general anti avoidance provisions successfully to tax avoidance cases. This comparison revealed that there is an inconsistent application of these general anti avoidance provisions by different countries. Courts and administrators apply them differently, based on circumstances and the nature of avoidance. Lastly, it has been acknowledged that most avoidance schemes are very complex and their perpetrators are always on the look for gaps in tax systems, hence any avoidance legislation to effectively curb tax evasion will need to be revised on a regular basis. Therefore, the Commissioner would be expected to issue regular updates on anti avoidance provisions and latest developments in the form of interpretation and or practice notes. / Thesis (MBA)-University of KwaZulu-Natal, Westville, 2011.

Vilken betydelse har inkomstskatter för ekonomiska beteenden? Hur påverkas ekonomiska beteenden av en skatteomläggning? Denna avhandling söker ge svar på båda dessa frågor. Den handlar främst om skattefusk och sparande. Den svenska inkomstbeskattningen ändras varje år. Ofta är det fråga om små ändringar. Ibland genomförs större ändringar – en skatteomläggning. En sådan genomfördes 1983-1985. I huvudsak innebar den sänkta marginalskatter och reducerade skattmässiga värden av avdrag. Skatteomläggningen har det uttalande syftet att stimulera sparande och arbete samt att bekämpa skattefusk, spekulation och inflation. Genom analyser av offentlig statistik och data från fyra intervjuundersökningar, genomförda 1982 - 1984, ger boken svar på mer specifika frågor som: Varför skattefuskar folk? Vilken roll spelar inkomstskatterna? Finns det olika typer av sparande som skiljer sig åt vad gäller sparbeteenden och reaktioner på sparstimulerande och andra ekonomiska åtgärder? Hur utvecklades inkomstskatterna, inkomsterna och det aggregerade hushållssparandet fram till och under 1982 års skatteomläggning? Hur utvecklades skattefusket, sparandet, andra ekonomiska beteenden och ekonomiska attityder under skatteomläggningens första hälft? Boken visar hur ekonomiska och psykologiska teorier och metoder kan kombineras för att besvara frågor som de ovan. I boken presenteras ett rikhaltigt såväl teoretisk som empiriskt material. Detta kan användas för att diskutera och bedöma tänkbara konsekvenser av kommande skatteomläggningar, andra ekonomisk-politiska åtgärder och åtgärder som t ex banker vidtar. Boken är av intresse både för praktiker och teoretiskt intresserade personer. / <p>Diss. Stockholm : Handelshögskolan, 1991</p>

Thesis (Doktor)--Wilhelms-Universität, Münster, 2006. / Includes bibliographical references (p. 331-384).

Thesis (Ph. D.)--Columbia University, 2006. / Includes bibliographical references (leaves 167-171).

nÃo hà / O objetivo deste estudo se constitui na anÃlise da eficiÃncia da Lei n&#9702; 13.975, de 14 de setembro de 2007. AtravÃs desta lei a Secretaria da Fazenda do Estado do Cearà pode conhecer o montante das vendas quitadas pelo consumidor que tem como forma predominante de pagamento o cartÃo de crÃdito ou dÃbito. Deste modo, exige-se, por parte do Fisco, extrema eficiÃncia no tocante à evasÃo fiscal do contribuinte do ICMS, notadamente em detectar possÃveis e potenciais sonegadores. Tendo em vista este fim, foram utilizadas sÃries mensais de arrecadaÃÃes de segmentos que compÃem o ICMS do Estado do CearÃ, relativas ao perÃodo de novembro de 2007 (data da implantaÃÃo da lei) atà dezembro de 2010. Para testar a eficiÃncia da lei foi empregada a metodologia de testes economÃtricos para sÃries temporais: realizou-se o teste de raiz unitÃria com o objetivo de analisar a ordem de integraÃÃo das sÃries individuais; bem como o teste de cointegraÃÃo de Johansen (1990) par a par entre a sÃrie alim com todas as sÃries que utilizam ou nÃo cartÃo de crÃdito ou dÃbito. Conclui-se que os resultados do estudo nÃo encontraram indÃcios suficientes para reduÃÃo da evasÃo fiscal. Ademais, a sÃrie de alimento (alim) mostrou-se ser cointegrada mais com as sÃries que nÃo utilizam cartÃo de crÃdito ou dÃbito do que com as que utilizam cartÃo de crÃdito ou dÃbito. / The aim of this study was to analyze the efficiency of &#9702; Law 13 975 of 14 September 2007. By this Act the Secretary of the Treasury of the State of Cearà can know the amount of sales by consumers who have paid off as the predominant form of payment credit card or debit card. Thus, I demanded, for part of the Treasury, extreme efficiency in relation to evasion of VAT taxpayers, especially in detecting possible and potential tax evaders. To this end, we used monthly series of collections of segments that make up the VAT in the State of CearÃ, for the period November 2007 (date of implementation of the law) until December 2010. To test the effectiveness of the law outside the testing methodology employed econometric time series: it was the unit root test in order to analyze the order of integration of individual series, as well as the co-integration tests of Johansen (1990) pairwise between the alim series with all the series or not using a credit card or debit card. We conclude that the results of the study did not find sufficient evidence to reducing tax evasion. Furthermore, the number of food (alim) proved to be co-integrated more with the series that do not use credit or debit card than with those using a credit card or debit card.

Made available in DSpace on 2016-03-15T19:33:43Z (GMT). No. of bitstreams: 1 maria angelica.pdf: 807741 bytes, checksum: 668d24e878dd6aeb6e2faf6aaeaffc47 (MD5) Previous issue date: 2006-03-14 / In view of the jurisprudential and doctrinary discussions about simulation notion, it has been done, in this dissertation, an analyses aiming a proper conceptual definition so that a tributary analysis of its aspects could be done later on, mainly considering its principal consequence of fiscal character: the non-consideration of simulated business. We have verified that the concept of simulation is not expressed neither in civil law nor in tributary law. Therefore, in order to define it, a deep study on such theme was done based on the brazilian and foreign doctrines to investigate which doctrine would have been adopted by the brazilian Civil Code. Once found, the simulation concept has been brought to the field of tributary law so that situations related to it could be analysed. Additionaly, the treatment of simulation in the tributary field as a way of tax evasion, as well as questions related to the non-consideration of simulated business (among them, the norm introduced by the Complementary Law 104/01 which, in our opinion, does not treat cases involving the simulation) were analysed. A comparative study of this institute with other related ones has also been done to correctly define the simulation concept. / Tendo em vista as discussões doutrinárias e jurisprudenciais a respeito da noção de simulação, no presente trabalho foi feita uma análise desse instituto buscando uma adequada definição conceitual para que, posteriormente, fosse feita uma análise de seus aspectos tributários, em especial, da sua principal conseqüência de caráter fiscal: a desconsideração do negócio simulado. Verificamos que o conceito de simulação não está expresso na lei civil nem na lei tributária. Assim, para defini-lo, foi feito um estudo aprofundado sobre o tema na doutrina pátria e estrangeira e investigada qual teria sido a doutrina adotada pelo Código Civil brasileiro. Encontrado um conceito de simulação, este foi trazido ao campo do direito tributário com a finalidade de analisar situações peculiares a esse ramo do direito. Além disso, foram analisados o tratamento da simulação na esfera tributária como forma de evasão fiscal e questões pertinentes à desconsideração do negócio simulado, dentre elas, a norma introduzida pela Lei Complementar nº 104/01 que, em nossa opinião, não trata de casos que envolvem a simulação. Também foi feito, com a finalidade de delimitar corretamente o conceito de simulação, um estudo comparativo desse instituto com outros que lhe são afins.