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on Accounting and Auditing |
| By: | Halla, Martin (University of Linz); Schneider, Friedrich (University of Linz) |
| Abstract: | While there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud, has gained relatively modest attention in the economic literature. This paper seeks to fill this gap. We explore differences between benefit fraud and tax evasion due to differing social norms. We define the concepts of benefit morale and tax morale as the motivation to abstain from cheating on the state via these two offenses. Our multilevel analysis, based on a large micro data set of respondents from 29 OECD member countries, shows that benefit morale and tax morale have different determinants at an individual-level and respond differently to fiscal policy measures. |
| Keywords: | tax, subsidies, tax evasion, benefit fraud, welfare fraud, tax morale, benefit morale, social norms, multilevel analysis |
| JEL: | H20 H26 H44 A13 |
| Date: | 2008–06 |
| URL: | http://d.repec.org/n?u=RePEc:iza:izadps:dp3536&r=acc |
| By: | Cazavan-Jeny, Anne (ESSEC Business School); Jeanjean, Thomas (HEC School of Management) |
| Abstract: | We study the supply and demand for European accounting research, referring to author nationality and the country origin of the data to define research as ‘European’. We study both the supply (conference proceedings) and the demand (published papers) for European research. To assess the supply side, we study all papers presented at the 1998, 2000, 2002 and 2005 EAA congresses. Out of the total 1622 papers, 257 (16%) are European, with an increase after 2000. We find that European papers are more often co-authored than local papers. 50% of the European papers are in Financial Accounting (vs. 35% for local papers, 57% for other papers); 46% use the empirical archival methodology (vs. 33% for local papers and 48% for other papers). Out of the 158 European papers presented at the 1998, 2000 and 2002 EAA congresses, 55 (34%) have been published by 2006. As expected, the EAR is the major outlet for European papers, closely followed by British and US journals. The number of co-authors and their nationality are the only significant variables associated with the likelihood of publication. This study furthers understanding of the ongoing construction of the European accounting research community, by studying not only published papers, but also conference proceedings. |
| Keywords: | Accounting research; Co-authorship; Bibliometry; European Research; EAA; Publication |
| JEL: | M40 M41 |
| Date: | 2008–06 |
| URL: | http://d.repec.org/n?u=RePEc:ebg:essewp:dr-08013&r=acc |
| By: | Åsa Johansson; Chistopher Heady; Jens Arnold; Bert Brys; Laura Vartia |
| Abstract: | This paper investigates the design of tax structures to promote economic growth. It suggests a “tax and growth” ranking of taxes, confirming results from earlier literature but providing a more detailed disaggregation of taxes. Corporate taxes are found to be most harmful for growth, followed by personal income taxes, and then consumption taxes. Recurrent taxes on immovable property appear to have the least impact. A revenue neutral growth-oriented tax reform would, therefore, be to shift part of the revenue base from income taxes to less distortive taxes such as recurrent taxes on immovable property or consumption. The paper breaks new ground by using data on industrial sectors and individual firms to show how re-designing taxation within each of the broad tax categories could in some cases ensure sizeable efficiency gains. For example, reduced rates of corporate tax for small firms do not seem to enhance growth, and high top marginal rates of personal income tax can reduce productivity growth by reducing entrepreneurial activity. While the paper focuses on how taxes affect growth, it recognises that practical tax reform requires a balance between the aims of efficiency, equity, simplicity and revenue raising. <P>Fiscalité et croissance économique <BR>Ce document examine la meilleure élaboration du système fiscal afin de promouvoir la croissance économique. Il suggère une classification des impôts selon le modèle « fiscalité et croissance », venant étayer des résultats déjà connus dans des publications antérieures, mais proposant une ventilation plus détaillée des différents impôts. Il s’avère que les impôts sur les sociétés grèvent le plus la croissance, suivis par les impôts sur le revenu des personnes physiques, et ensuite les impôts sur la consommation. Les impôts sur l’immobilier semblent les moins nocifs. Une réforme fiscale sans incidence sur les impôts et orientée sur la croissance consisterait à transférer une partie de la base imposable des impôts sur le revenu sur des impôts moins générateurs de distorsion, comme les impôts récurrents sur l’immobilier ou ceux sur la consommation. Ce document est innovant dans la mesure où il utilise des données sur les secteurs industriels et les sociétés individuelles afin de démontrer que le fait d’élaborer une nouvelle fiscalité au sein d’une large catégorie d’impôts pourrait, dans certains cas, permettre un gain d’efficacité non négligeable. Par exemple, des taux réduits d’impôts sur les sociétés pour les petites entreprises ne semble pas augmenter favoriser la croissance; de même, des taux marginaux élevés d’impôts sur les revenus des personnes physiques peut réduire la courbe de la productivité en réduisant l’activité entrepreneuriale. Alors que ce document est centré sur la manière dont les impôts affectent la croissance, il reconnaît qu’une réforme fiscale pragmatique nécessite un équilibre entre efficience, équité, simplicité et levée d’impôts. |
| Keywords: | taxation, economic growth, productivity, croissance économique, productivité, investment, investissement, tax policy, politique fiscale, imposition, tax design, conception fiscale |
| JEL: | C33 H23 H24 H25 O40 O43 |
| Date: | 2008–07–03 |
| URL: | http://d.repec.org/n?u=RePEc:oec:ecoaaa:620-en&r=acc |
| By: | Jennifer Kunz |
| Abstract: | Performance measures shall enhance the performance of companies by directing the attention of decision makers towards the achievement of organizational goals. Therefore, goal congruence is regarded in literature as a major factor in the quality of such measures. As reality is affected by many variables, in practice one has tried to achieve a high degree of goal congruence by incorporating an increasing number of these variables into performance measures. However, a goal congruent measure does not lead automatically to superior decisions, because decision makers’ restricted cognitive abilities can counteract the intended effects. This paper addresses the interplay between goal congruence and complexity of performance measures considering cognitively-restricted decision makers. Two types of decision quality are derived which allow a differentiated view on the influence of this interplay on decision quality and learning. The simulation experiments based on this differentiation provide results which allow a critical reflection on costs and benefits of goal congruence and the assumptions regarding the goal congruence of incentive systems. |
| JEL: | M10 M41 |
| Date: | 2008–06 |
| URL: | http://d.repec.org/n?u=RePEc:fra:franaf:188&r=acc |