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Taxation and Consent: Implications for Developing Nations

Marcelo Bergman and Sven H. Steinmo

in The Leap of Faith: The Fiscal Foundations of Successful Government in Europe and America

Published in print:
2018
Published Online:
September 2018
ISBN:
9780198796817
eISBN:
9780191838484
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198796817.003.0012
Subject:
Political Science, Comparative Politics, Political Economy

This policy-oriented chapter draws specific lessons from the historical narratives of previous chapters that should be of interest to tax policymakers and policy activists in developing nations ... More


Introduction: The Leap of Faith

Sven H. Steinmo

in The Leap of Faith: The Fiscal Foundations of Successful Government in Europe and America

Published in print:
2018
Published Online:
September 2018
ISBN:
9780198796817
eISBN:
9780191838484
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198796817.003.0001
Subject:
Political Science, Comparative Politics, Political Economy

Why are some people more willing to pay their taxes than others? In some countries the government is able to collect more than 90% of the taxes it is owed, while in other countries more than 30% of ... More


Explaining Italian Tax Compliance: A Historical Analysis

John D’Attoma

in The Leap of Faith: The Fiscal Foundations of Successful Government in Europe and America

Published in print:
2018
Published Online:
September 2018
ISBN:
9780198796817
eISBN:
9780191838484
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198796817.003.0005
Subject:
Political Science, Comparative Politics, Political Economy

It is well known that tax compliance is low in Italy. Many scholars have examined Italian taxpayer behavior, mainly using experiments and surveys. However, little attention has been given to the ... More


Tax Law and Redistribution

Eyal Zamir and Doron Teichman

in Behavioral Law and Economics

Published in print:
2018
Published Online:
June 2018
ISBN:
9780190901349
eISBN:
9780190901387
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190901349.003.0014
Subject:
Law, Philosophy of Law

This chapter examines the implications of behavioral insights for tax design, taxpayers’ decision-making, and tax compliance. With regard to tax design, the chapter discusses policymakers’ own ... More


Creating Tax-Compliant Citizens in Sweden: The Role of Social Democracy

Jenny Jansson

in The Leap of Faith: The Fiscal Foundations of Successful Government in Europe and America

Published in print:
2018
Published Online:
September 2018
ISBN:
9780198796817
eISBN:
9780191838484
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198796817.003.0003
Subject:
Political Science, Comparative Politics, Political Economy

In the twentieth century, Sweden developed into a high-tax-rate country with extraordinary tax compliance—a unique combination. The Social Democratic Party played a crucial role in this ... More


Corporate Tax Privacy and Human Rights

Joshua D. Blank

in Tax, Inequality, and Human Rights

Published in print:
2019
Published Online:
May 2019
ISBN:
9780190882228
eISBN:
9780190882266
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190882228.003.0013
Subject:
Law, Human Rights and Immigration

This chapter examines the relationship of corporate tax privacy and tax compliance from a new vantage point, which is called the “intercorporate perspective.” In the United States, all tax returns ... More


Transparency, Tax, and Human Rights

Miranda Stewart

in Tax, Inequality, and Human Rights

Published in print:
2019
Published Online:
May 2019
ISBN:
9780190882228
eISBN:
9780190882266
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190882228.003.0011
Subject:
Law, Human Rights and Immigration

This chapter explores tax transparency in the context of previous governmental, private, and civil society initiatives about transparency of the last thirty years. There has been a particular focus ... More


“Geneva Is Beautiful This Time of Year”: Offshore Tax Evasion

Pierre-Hugues Verdier

in Global Banks on Trial: U.S. Prosecutions and the Remaking of International Finance

Published in print:
2020
Published Online:
April 2020
ISBN:
9780190675776
eISBN:
9780190675806
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190675776.003.0003
Subject:
Law, Private International Law, Criminal Law and Criminology

This chapter examines the U.S. enforcement campaign against Swiss banks that facilitated tax evasion by U.S. customers and its impact on the global regime for tax information sharing. After reviewing ... More


A Dual Process that Disables the Persuasive Impact of Mass Media Appeals to Obey Tax Laws *

Robert Mason and Safaa Amer

in Law and Psychology: Current Legal Issues Volume 9

Published in print:
2006
Published Online:
March 2012
ISBN:
9780199211395
eISBN:
9780191695803
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199211395.003.0024
Subject:
Law, Philosophy of Law

This chapter compares the persuasive impact of a media Sanction Threat and a Moral Appeal in order to extend the early findings of Schwartz and Orleans (1967) to learn how taxpayers process media ... More


The Leap of Faith: The Fiscal Foundations of Successful Government in Europe and America

Sven H. Steinmo (ed.)

Published in print:
2018
Published Online:
September 2018
ISBN:
9780198796817
eISBN:
9780191838484
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198796817.001.0001
Subject:
Political Science, Comparative Politics, Political Economy

This book examines the evolution of the relationship between taxpayers and their states in Sweden, Italy, the United Kingdom, the United States, and Romania, and asks why tax compliance is so much ... More


Complexity, Corruption, and Tax Evasion

Vito Tanzi

in The Economics of Government: Complexity and the Practice of Public Finance

Published in print:
2020
Published Online:
November 2020
ISBN:
9780198866428
eISBN:
9780191898563
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198866428.003.0010
Subject:
Economics and Finance, Financial Economics, Public and Welfare

This chapter explores the various links that exist between growing complexity, corruption, and tax evasion. Over the past three decades corruption and tax evasion seem to have increased in many ... More


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