NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH
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Evangelos Koumanakos

Hellenic Open University
School of Social Sciences
Parodos Aristotelous 18
Patra
Greece

E-Mail: koumanakos@eap.gr
Institutional Affiliation: Hellenic Open University

NBER Working Papers and Publications

September 2020Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting
with Yazan Al-Karablieh, Stefanie Stantcheva: w27770
We use a new dataset consisting of the universe of Greek corporate tax returns matched to financial statements to study a voluntary tax compliance program for small firms. This “self-assessment” program prescribed target taxable profit margins for different types of activity. Firms that reported profit margins above these targets in a given year were exempt from audits in that year. We find that the firms that take-up the program report significantly larger taxable profits than non-eligible firms, with some evidence of longer-lasting effects on tax reporting. Taxable profits increase by up to 70% of their pre-program levels. We also find that firms can easily and substantially manipulate reported revenue (decreasing it by up to 40%) to help meet prescribed profit margins. Overall, the prog...
June 2020Improving Tax Compliance: Setting Target Taxable Margins for Greek Firms
with Yazan Al-Karablieh, Stefanie Stantcheva
in NBER International Seminar on Macroeconomics 2020, Jeffrey A. Frankel and Hélène Rey, organizers
 
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