{"id":1462,"date":"2014-01-29T23:07:12","date_gmt":"2014-01-29T23:07:12","guid":{"rendered":"http:\/\/kepe.webnut.gr\/2014\/01\/29\/116-e-a-kaditi-and-e-i-nitsi-recent-evidence-on-taxpayers-reporting-decision-in-greece-a-quantile-regression-approach-2011\/"},"modified":"2014-01-29T23:07:12","modified_gmt":"2014-01-29T23:07:12","slug":"116-e-a-kaditi-and-e-i-nitsi-recent-evidence-on-taxpayers-reporting-decision-in-greece-a-quantile-regression-approach-2011","status":"publish","type":"post","link":"https:\/\/www.kepe.gr\/en\/research\/recent-publications\/discussion-papers\/116-e-a-kaditi-and-e-i-nitsi-recent-evidence-on-taxpayers-reporting-decision-in-greece-a-quantile-regression-approach-2011\/","title":{"rendered":"No. 116. RECENT EVIDENCE ON TAXPAYERS\u2019 REPORTING DECISION IN GREECE: A QUANTILE REGRESSION APPROACH"},"content":{"rendered":"<p style=\"text-align: justify;\">E.A. Kaditi, E.I. Nitsi. 2011.<\/p>\n<p><!--more--><\/p>\n<p style=\"text-align: justify;\">&nbsp;<\/p>\n<p style=\"text-align: justify;\">This paper examines the responses of individuals to marginal tax rates in their reporting of income, using the 2009 individual tax return data for Greece. The method of regression quantiles is employed to provide evidence on behavioral responses at different points of the income distribution. The results reveal significant differences in the marginal tax rate reporting responses across income classes and for different occupational groups; whereas high income taxpayers have a very elastic response. As particular groups of taxpayers have more flexibility in misreporting tax liability also depends on the government\u201fs effectiveness to control tax avoidance. Evaluation of the 2010 tax reform further reveals that misreporting of the occupational groups Rental Income and Wages &amp; Salaries appears to be the highest. Policy recommendations regarding tax reforms should therefore take into account the reported income distribution involved and the selected policy objectives.<\/p>\n<p style=\"text-align: justify;\">&nbsp;<\/p>\n<p style=\"text-align: justify;\">(<a href=\"https:\/\/www.kepe.gr\/wp-content\/uploads\/2013\/10\/DP-116_b.pdf\" target=\"_blank\" rel=\"noopener\">pdf<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>E.A. Kaditi, E.I. Nitsi. 2011.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[97],"tags":[],"class_list":["post-1462","post","type-post","status-publish","format-standard","hentry","category-discussion-papers"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>No. 116. RECENT EVIDENCE ON TAXPAYERS\u2019 REPORTING DECISION IN GREECE: A QUANTILE REGRESSION APPROACH - \u039a\u03ad\u03bd\u03c4\u03c1\u03bf \u03a0\u03c1\u03bf\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd \u03ba\u03b1\u03b9 \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u0395\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.kepe.gr\/en\/research\/recent-publications\/discussion-papers\/116-e-a-kaditi-and-e-i-nitsi-recent-evidence-on-taxpayers-reporting-decision-in-greece-a-quantile-regression-approach-2011\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"No. 116. RECENT EVIDENCE ON TAXPAYERS\u2019 REPORTING DECISION IN GREECE: A QUANTILE REGRESSION APPROACH - \u039a\u03ad\u03bd\u03c4\u03c1\u03bf \u03a0\u03c1\u03bf\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd \u03ba\u03b1\u03b9 \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u0395\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd\" \/>\n<meta property=\"og:description\" content=\"E.A. Kaditi, E.I. Nitsi. 2011.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.kepe.gr\/en\/research\/recent-publications\/discussion-papers\/116-e-a-kaditi-and-e-i-nitsi-recent-evidence-on-taxpayers-reporting-decision-in-greece-a-quantile-regression-approach-2011\/\" \/>\n<meta property=\"og:site_name\" content=\"\u039a\u03ad\u03bd\u03c4\u03c1\u03bf \u03a0\u03c1\u03bf\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd \u03ba\u03b1\u03b9 \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u0395\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd\" \/>\n<meta property=\"article:published_time\" content=\"2014-01-29T23:07:12+00:00\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.kepe.gr\\\/en\\\/research\\\/recent-publications\\\/discussion-papers\\\/116-e-a-kaditi-and-e-i-nitsi-recent-evidence-on-taxpayers-reporting-decision-in-greece-a-quantile-regression-approach-2011\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.kepe.gr\\\/en\\\/research\\\/recent-publications\\\/discussion-papers\\\/116-e-a-kaditi-and-e-i-nitsi-recent-evidence-on-taxpayers-reporting-decision-in-greece-a-quantile-regression-approach-2011\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/www.kepe.gr\\\/en\\\/#\\\/schema\\\/person\\\/187b3d7d64072f075aa293f54f59e2ce\"},\"headline\":\"No. 116. RECENT EVIDENCE ON TAXPAYERS\u2019 REPORTING DECISION IN GREECE: A QUANTILE REGRESSION APPROACH\",\"datePublished\":\"2014-01-29T23:07:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.kepe.gr\\\/en\\\/research\\\/recent-publications\\\/discussion-papers\\\/116-e-a-kaditi-and-e-i-nitsi-recent-evidence-on-taxpayers-reporting-decision-in-greece-a-quantile-regression-approach-2011\\\/\"},\"wordCount\":162,\"articleSection\":[\"DISCUSSION PAPERS\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.kepe.gr\\\/en\\\/research\\\/recent-publications\\\/discussion-papers\\\/116-e-a-kaditi-and-e-i-nitsi-recent-evidence-on-taxpayers-reporting-decision-in-greece-a-quantile-regression-approach-2011\\\/\",\"url\":\"https:\\\/\\\/www.kepe.gr\\\/en\\\/research\\\/recent-publications\\\/discussion-papers\\\/116-e-a-kaditi-and-e-i-nitsi-recent-evidence-on-taxpayers-reporting-decision-in-greece-a-quantile-regression-approach-2011\\\/\",\"name\":\"No. 116. RECENT EVIDENCE ON TAXPAYERS\u2019 REPORTING DECISION IN GREECE: A QUANTILE REGRESSION APPROACH - \u039a\u03ad\u03bd\u03c4\u03c1\u03bf \u03a0\u03c1\u03bf\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd \u03ba\u03b1\u03b9 \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u0395\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.kepe.gr\\\/en\\\/#website\"},\"datePublished\":\"2014-01-29T23:07:12+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.kepe.gr\\\/en\\\/#\\\/schema\\\/person\\\/187b3d7d64072f075aa293f54f59e2ce\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.kepe.gr\\\/en\\\/research\\\/recent-publications\\\/discussion-papers\\\/116-e-a-kaditi-and-e-i-nitsi-recent-evidence-on-taxpayers-reporting-decision-in-greece-a-quantile-regression-approach-2011\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.kepe.gr\\\/en\\\/research\\\/recent-publications\\\/discussion-papers\\\/116-e-a-kaditi-and-e-i-nitsi-recent-evidence-on-taxpayers-reporting-decision-in-greece-a-quantile-regression-approach-2011\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.kepe.gr\\\/en\\\/research\\\/recent-publications\\\/discussion-papers\\\/116-e-a-kaditi-and-e-i-nitsi-recent-evidence-on-taxpayers-reporting-decision-in-greece-a-quantile-regression-approach-2011\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\u0391\u03c1\u03c7\u03b9\u03ba\u03ae\",\"item\":\"https:\\\/\\\/www.kepe.gr\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"No. 116. RECENT EVIDENCE ON TAXPAYERS\u2019 REPORTING DECISION IN GREECE: A QUANTILE REGRESSION APPROACH\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.kepe.gr\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.kepe.gr\\\/en\\\/\",\"name\":\"\u039a\u03ad\u03bd\u03c4\u03c1\u03bf \u03a0\u03c1\u03bf\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd \u03ba\u03b1\u03b9 \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u0395\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd\",\"description\":\"Just another WordPress site\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.kepe.gr\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.kepe.gr\\\/en\\\/#\\\/schema\\\/person\\\/187b3d7d64072f075aa293f54f59e2ce\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/3b0d8aae2f7d13f6c6f22e5d70ff5b9fe7858bc70abc46d5761340b829070206?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/3b0d8aae2f7d13f6c6f22e5d70ff5b9fe7858bc70abc46d5761340b829070206?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/3b0d8aae2f7d13f6c6f22e5d70ff5b9fe7858bc70abc46d5761340b829070206?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"http:\\\/\\\/www.kepe.gr\"],\"url\":\"https:\\\/\\\/www.kepe.gr\\\/en\\\/author\\\/admin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"No. 116. RECENT EVIDENCE ON TAXPAYERS\u2019 REPORTING DECISION IN GREECE: A QUANTILE REGRESSION APPROACH - \u039a\u03ad\u03bd\u03c4\u03c1\u03bf \u03a0\u03c1\u03bf\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd \u03ba\u03b1\u03b9 \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u0395\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.kepe.gr\/en\/research\/recent-publications\/discussion-papers\/116-e-a-kaditi-and-e-i-nitsi-recent-evidence-on-taxpayers-reporting-decision-in-greece-a-quantile-regression-approach-2011\/","og_locale":"en_US","og_type":"article","og_title":"No. 116. RECENT EVIDENCE ON TAXPAYERS\u2019 REPORTING DECISION IN GREECE: A QUANTILE REGRESSION APPROACH - \u039a\u03ad\u03bd\u03c4\u03c1\u03bf \u03a0\u03c1\u03bf\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd \u03ba\u03b1\u03b9 \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u0395\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd","og_description":"E.A. Kaditi, E.I. Nitsi. 2011.","og_url":"https:\/\/www.kepe.gr\/en\/research\/recent-publications\/discussion-papers\/116-e-a-kaditi-and-e-i-nitsi-recent-evidence-on-taxpayers-reporting-decision-in-greece-a-quantile-regression-approach-2011\/","og_site_name":"\u039a\u03ad\u03bd\u03c4\u03c1\u03bf \u03a0\u03c1\u03bf\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd \u03ba\u03b1\u03b9 \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u0395\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd","article_published_time":"2014-01-29T23:07:12+00:00","author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.kepe.gr\/en\/research\/recent-publications\/discussion-papers\/116-e-a-kaditi-and-e-i-nitsi-recent-evidence-on-taxpayers-reporting-decision-in-greece-a-quantile-regression-approach-2011\/#article","isPartOf":{"@id":"https:\/\/www.kepe.gr\/en\/research\/recent-publications\/discussion-papers\/116-e-a-kaditi-and-e-i-nitsi-recent-evidence-on-taxpayers-reporting-decision-in-greece-a-quantile-regression-approach-2011\/"},"author":{"name":"admin","@id":"https:\/\/www.kepe.gr\/en\/#\/schema\/person\/187b3d7d64072f075aa293f54f59e2ce"},"headline":"No. 116. RECENT EVIDENCE ON TAXPAYERS\u2019 REPORTING DECISION IN GREECE: A QUANTILE REGRESSION APPROACH","datePublished":"2014-01-29T23:07:12+00:00","mainEntityOfPage":{"@id":"https:\/\/www.kepe.gr\/en\/research\/recent-publications\/discussion-papers\/116-e-a-kaditi-and-e-i-nitsi-recent-evidence-on-taxpayers-reporting-decision-in-greece-a-quantile-regression-approach-2011\/"},"wordCount":162,"articleSection":["DISCUSSION PAPERS"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.kepe.gr\/en\/research\/recent-publications\/discussion-papers\/116-e-a-kaditi-and-e-i-nitsi-recent-evidence-on-taxpayers-reporting-decision-in-greece-a-quantile-regression-approach-2011\/","url":"https:\/\/www.kepe.gr\/en\/research\/recent-publications\/discussion-papers\/116-e-a-kaditi-and-e-i-nitsi-recent-evidence-on-taxpayers-reporting-decision-in-greece-a-quantile-regression-approach-2011\/","name":"No. 116. RECENT EVIDENCE ON TAXPAYERS\u2019 REPORTING DECISION IN GREECE: A QUANTILE REGRESSION APPROACH - \u039a\u03ad\u03bd\u03c4\u03c1\u03bf \u03a0\u03c1\u03bf\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd \u03ba\u03b1\u03b9 \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u0395\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd","isPartOf":{"@id":"https:\/\/www.kepe.gr\/en\/#website"},"datePublished":"2014-01-29T23:07:12+00:00","author":{"@id":"https:\/\/www.kepe.gr\/en\/#\/schema\/person\/187b3d7d64072f075aa293f54f59e2ce"},"breadcrumb":{"@id":"https:\/\/www.kepe.gr\/en\/research\/recent-publications\/discussion-papers\/116-e-a-kaditi-and-e-i-nitsi-recent-evidence-on-taxpayers-reporting-decision-in-greece-a-quantile-regression-approach-2011\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.kepe.gr\/en\/research\/recent-publications\/discussion-papers\/116-e-a-kaditi-and-e-i-nitsi-recent-evidence-on-taxpayers-reporting-decision-in-greece-a-quantile-regression-approach-2011\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.kepe.gr\/en\/research\/recent-publications\/discussion-papers\/116-e-a-kaditi-and-e-i-nitsi-recent-evidence-on-taxpayers-reporting-decision-in-greece-a-quantile-regression-approach-2011\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\u0391\u03c1\u03c7\u03b9\u03ba\u03ae","item":"https:\/\/www.kepe.gr\/en\/"},{"@type":"ListItem","position":2,"name":"No. 116. RECENT EVIDENCE ON TAXPAYERS\u2019 REPORTING DECISION IN GREECE: A QUANTILE REGRESSION APPROACH"}]},{"@type":"WebSite","@id":"https:\/\/www.kepe.gr\/en\/#website","url":"https:\/\/www.kepe.gr\/en\/","name":"\u039a\u03ad\u03bd\u03c4\u03c1\u03bf \u03a0\u03c1\u03bf\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd \u03ba\u03b1\u03b9 \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u0395\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd","description":"Just another WordPress site","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.kepe.gr\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.kepe.gr\/en\/#\/schema\/person\/187b3d7d64072f075aa293f54f59e2ce","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/3b0d8aae2f7d13f6c6f22e5d70ff5b9fe7858bc70abc46d5761340b829070206?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/3b0d8aae2f7d13f6c6f22e5d70ff5b9fe7858bc70abc46d5761340b829070206?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/3b0d8aae2f7d13f6c6f22e5d70ff5b9fe7858bc70abc46d5761340b829070206?s=96&d=mm&r=g","caption":"admin"},"sameAs":["http:\/\/www.kepe.gr"],"url":"https:\/\/www.kepe.gr\/en\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/www.kepe.gr\/en\/wp-json\/wp\/v2\/posts\/1462","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.kepe.gr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kepe.gr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kepe.gr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kepe.gr\/en\/wp-json\/wp\/v2\/comments?post=1462"}],"version-history":[{"count":0,"href":"https:\/\/www.kepe.gr\/en\/wp-json\/wp\/v2\/posts\/1462\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.kepe.gr\/en\/wp-json\/wp\/v2\/media?parent=1462"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kepe.gr\/en\/wp-json\/wp\/v2\/categories?post=1462"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kepe.gr\/en\/wp-json\/wp\/v2\/tags?post=1462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}