Arbeitspapier
Tax return as a political statement
The accuracy of a tax return is usually interpreted as an outcome of the tax evasion decision by an individual. However, in non-democratic regimes with predatory blackmail tax systems it is possible that large sums voluntarily reported by influential politicians or businessmen may be used as political statements. By openly acknowledging one's personal income an individual can signal the strength of one's position, or, on the contrary, the submissiveness to the political leadership. In this paper we explore the idea of the tax return as a political statement and test it using a unique dataset of the tax returns filed by the Russian regional governors and the members of their families for the year 2009. Our results conjecture that Russian governors may deliberately file their tax return as a political statement to signal their strength vis-à-vis the central government.
- Language
-
Englisch
- Bibliographic citation
-
Series: Frankfurt School - Working Paper Series ; No. 169
- Classification
-
Wirtschaft
Bureaucracy; Administrative Processes in Public Organizations; Corruption
Positive Analysis of Policy Formulation and Implementation
Tax Evasion and Avoidance
Socialist Systems and Transitional Economies: Political Economy; Property Rights
- Subject
-
tax compliance
communication in non-democracies
Russian regions
Steuermoral
Steuererhebung
Politik
Normbefolgung
Regionalverwaltung
Public Choice
Russland
- Event
-
Geistige Schöpfung
- (who)
-
Libman, Alexander
Schultz, André
Graeber, Thomas
- Event
-
Veröffentlichung
- (who)
-
Frankfurt School of Finance & Management
- (where)
-
Frankfurt a. M.
- (when)
-
2011
- Handle
- Last update
-
10.03.2025, 11:41 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Libman, Alexander
- Schultz, André
- Graeber, Thomas
- Frankfurt School of Finance & Management
Time of origin
- 2011
Other Objects (12)
Tax Return as a Political Statement
Tax return as a political statement
SALES TAX RETURN
Statements of Tax & Customs
Statement (regarding his return to India).
Statement : '' Political Situation In India.''
Minimum Wages and Voting: Assessing the Political Returns to Redistribution outside the Tax System
C. Statement of rent roll for a series of years as per quinquennial return
Reaction to ambiguity as a signal for tax reporting aggressiveness: Evidence from German income tax return data
Tax-Exempt Lobbying: Corporate Philanthropy as a Tool for Political Influence
Tax competition and political influence
Tax competition and political influence
Tax Return as a Political Statement
Tax return as a political statement
SALES TAX RETURN
Statements of Tax & Customs
Statement (regarding his return to India).
Statement : '' Political Situation In India.''
Minimum Wages and Voting: Assessing the Political Returns to Redistribution outside the Tax System
C. Statement of rent roll for a series of years as per quinquennial return
Reaction to ambiguity as a signal for tax reporting aggressiveness: Evidence from German income tax return data
Tax-Exempt Lobbying: Corporate Philanthropy as a Tool for Political Influence
Tax competition and political influence
Tax competition and political influence
Tax Return as a Political Statement
Tax return as a political statement
SALES TAX RETURN
Statements of Tax & Customs
Statement (regarding his return to India).
Statement : '' Political Situation In India.''
Minimum Wages and Voting: Assessing the Political Returns to Redistribution outside the Tax System
C. Statement of rent roll for a series of years as per quinquennial return
Reaction to ambiguity as a signal for tax reporting aggressiveness: Evidence from German income tax return data
Tax-Exempt Lobbying: Corporate Philanthropy as a Tool for Political Influence
Tax competition and political influence