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10 results for “Tax data”
Data for: Assets in Periphery, Agents in the Core: Mapping the Micro Structures of International Tax Planning
<p>Data for: Assets in Periphery, Agents in the Core: Mapping the Micro Structures of International Tax Planning</p> <p>See paper at: https://osf.io/preprints/socarxiv/hyc4p</p> <p>In the last two decades, tax avoidance has risen to the top of the agenda of policy makers and international organizations. The majority of political action and academic research has focused on the macro-level of states, pointing towards the responsibility of ‘tax havens’ or ‘offshore financial centers’. Research on the micro-level has demonstrated the importance of non-state actors who facilitate tax planning, but tax advisors have never been studied systematically with global data. In this paper, we connect the micro and macro levels. We map tax advisors geographically using a novel empirical approach based on LinkedIn. We show that tax advisors generally locate in large cities in the EU and OECD, rather than in places targeted as ‘tax havens’. We further consider what determines the locations of tax advisors. Using multiple regression analysis, we find that locations of tax advisors does not correlate with the location of corporate profits, financial secrecy, or economic activity. Rather, it correlates with the managerial and financial activity. Our results underscore the core-periphery structure in offshore finance. Effective regulation of tax avoidance should focus on tax advisors, not only on the destination of money flows, since the active facilitation does not occur in those places.</p>
Data on the Impact of Consumption Taxes on Income Inequality
<p>This data is part of a research project on the impact of consumption taxes on inequality by Julien Blasco, Elvire Guillaud and Michaël Zemmour.</p> <p>Our project is currently published in the LIS Working Paper Series. You may cite it as:</p> <blockquote> <p>Blasco J., Guillaud E., Zemmour M. (2020) <a href="http://www.lisdatacenter.org/wps/liswps/785.pdf">“Consumption Taxes and Income Inequality: An International Perspective with Microsimulation”</a>, <em>LIS Working Paper Series</em>, No. 785.</p> </blockquote> <p>You are free to use the datasets we provide here, but please cite them as:</p> <blockquote> <p>Blasco J., Guillaud E., Zemmour M., Data on the Impact of Consumption Taxes on Income Inequality, <a href="https://doi.org/10.5281/zenodo.4291984"><em>https://doi.org/</em>10.5281/zenodo.4291984</a>, October 2020.</p> </blockquote> <p>For detailed information on the method used, please refer to <a href="https://www.lisdatacenter.org/wps/liswps/785.pdf">Blasco, Guillaud and Zemmour (2020)</a>. In particular, the appendices describe the imputation models used for consumption. All the coefficients are given, which allows for a replication of this imputation method in other datasets.</p> <p>The code used is available at <a href="https://github.com/JulienBlasco/consumption-taxes">https://github.com/JulienBlasco/consumption-taxes</a>.</p> <p>Our data is base on surveys on income and consumption, harmonized by the <a href="https://www.lisdatacenter.org">Luxembourg Income Study</a>. We used <a href="https://stats.oecd.org">OECD Statistics</a> for National Accounts data on income, consumption and consumption tax revenue.</p> <p> </p> <p><strong>Description of the data</strong></p> <p>The data is constituted of five tables.</p> <ul> <li>Two datasets are aggregated indicators at the country-year level, such as Gini coefficients for different concepts of income, global consumption tax-to-income ratios, anti-redistributive effect of consumption taxes: <ul> <li>For the core model (82 country-years): ConsumptionTaxes_indicators_coremodel.dta</li> <li>For the lighter model (126 country-years): ConsumptionTaxes_indicators_xtnddmodel</li> </ul> </li> <li>Two datasets are variables broken down by percentiles of disposable income, within each country-year. Please note that these data are mainly for graphing purposes, not detailed analysis at the percentile level: <ul> <li>Core model (82 country-years): ConsumptionTaxes_percentiles_coremodel</li> <li>Lighter model (126 country-years): ConsumptionTaxes_percentiles_xtnddmodel</li> </ul> </li> <li>One dataset that contains the implicit effective tax rates on consumption, computed with National Accounts data: 18-07-27 OECD_itrcs.dta</li> </ul>
Data from: "Willing to pay?" Tax compliance in Britain and Italy: an experimental analysis
As shown by the recent crisis, tax evasion poses a significant problem for countries such as Greece, Spain and Italy. While these societies certainly possess weaker fiscal institutions as compared to other EU members, might broader cultural differences between northern and southern Europe also help to explain citizens' (un)willingness to pay their taxes? To address this question, we conduct laboratory experiments in the UK and Italy, two countries which straddle this North-South divide. Our design allows us to examine citizens' willingness to contribute to public goods via taxes while holding institutions constant. We report a surprising result: when faced with identical tax institutions, redistribution rules and audit probabilities, Italian participants are significantly more likely to comply than Britons. Overall, our findings cast doubt upon "culturalist" arguments that would attribute cross-country differences in tax compliance to the lack of morality amongst southern European taxpayers.
Data from: "Willing to pay?" Tax compliance in Britain and Italy: an experimental analysis
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Expression data from Bovine leukemia virus (BLV) Tax-transfected HeLa cells
GEO Series GSE35823. Homo sapiens. 4 samples. Type: Expression profiling by array.
Data base for Taxes influence on bank leverage and profit shifting
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Expression data from Human Tax transfected HeLa cell
GEO Series GSE34750. Homo sapiens. 2 samples. Type: Expression profiling by array.
RNA Expression Data from IL-15-/- and IL-15+/+ TAX-LUC Mouse Tumors
GEO Series GSE46072. Mus musculus. 8 samples. Type: Expression profiling by array.
2022 Tax Data Sheet
<p>2022 Tax information dataset</p>
2023 Tax Data Sheet
<p>2023 Tax Data</p>
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International Brain Laboratory public data
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OpenNeuro
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