Results 241 to 250 of about 126,224 (277)

From policy to practice: progress towards data- and code-sharing in ecology and evolution. [PDF]

open access: yesProc Biol Sci
Ivimey-Cook ER   +39 more
europepmc   +1 more source

European Code Against Cancer, 5th edition - diet, excess body weight, physical activity, sedentary behavior, breastfeeding, and cancer. [PDF]

open access: yesMol Oncol
Leitzmann MF   +19 more
europepmc   +1 more source

Feasibility of mapping cross-country population coronavirus disease 2019 metrics in a federated design: learnings from a HealthData@EU Pilot use case. [PDF]

open access: yesEur J Public Health
Vande Catsyne CA   +11 more
europepmc   +1 more source

Enforced versus voluntary tax compliance: The “slippery slope” framework

Journal of Economic Psychology, 2008
A framework for tax compliance is suggested in which both the power of tax authorities and trust in the tax authorities are relevant dimensions for understanding enforced and voluntary compliance. Dynamic interactions between power and trust are considered.
Erich Kirchler, Erik Hoelzl, Ingrid Wahl
openaire   +3 more sources

Tax Enforcement (De)Centralization: Tax Compliance Versus Competitiveness

SSRN Electronic Journal, 2019
We study tax compliance under decentralized versus centralized tax enforcement. Using a tax administration reform in Canada, we examine which organizational level of tax enforcement leads to higher compliance. Our results show that there is more tax avoidance under centralized tax enforcement.
van der Geest, Jesse, Jacob, Martin
openaire   +2 more sources

Determinants of Enforced Tax Compliance: Empirical Evidence from Malaysia

Advances in Taxation, 2018
K-Rine Chong, Murugesh Arunachalam
openaire   +3 more sources

Social Behaviors, Enforcement, and Tax Compliance Dynamics

The Accounting Review, 2003
We analyze the effect of social norms and enforcement on the dynamics of taxpayer compliance. Specifically, we develop two models to evaluate the movement between classes of compliant and noncompliant taxpayers. Our analysis suggests that the effect on compliance of changing enforcement levels depends on whether the taxpayer population is initially ...
Jon S. Davis, Gary Hecht, Jon D. Perkins
openaire   +1 more source

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