Results 251 to 260 of about 524,844 (363)

Catch Laffer If You Can: Tax Take in an Evasion‐Detection Game

open access: yesJournal of Public Economic Theory, Volume 27, Issue 6, December 2025.
ABSTRACT In a simple taxation framework, we analyze a taxpayer's decision of whether to report income truthfully or engage in an evasion game with the tax agency. Specifically, taxpayer and tax agency can expend efforts, respectively, to conceal income and detect evasion. These activities are costly, and the final outcome—whether evasion is detected or
Rosaria Distefano, Francesco Reito
wiley   +1 more source

Minimizing unnecessary tax audits using multi-objective hyperparameter tuning of XGBoost with focal loss. [PDF]

open access: yesFront Artif Intell
Malashin IP   +5 more
europepmc   +1 more source

Citizens' Inclusion in Public Services: A Systematic Review of the Public Administration Literature and Reflection on Future Research Avenues

open access: yesPublic Administration, Volume 103, Issue 4, Page 1097-1119, December 2025.
ABSTRACT Despite a resurgence of interest in social equity, citizens' inclusion in public services has attracted limited attention in the public administration literature so far, having often remained in the background of studies focusing on citizens' participation and representative bureaucracy.
Tana Licsandru   +3 more
wiley   +1 more source

Perception of civil service corruption and trust in political institutions in Brazil

open access: yesSociological Forum, Volume 40, Issue 4, Page 430-450, December 2025.
Abstract Trust in political institutions represents a central facet of political legitimacy in a democracy. A vast literature suggests that the local perception of corruption lowers trust in political institutions in different research settings. Building upon this literature, we explore whether the perception of civil service corruption and trust in ...
Cristian L. Paredes, Jorge C. Derpic
wiley   +1 more source

Serendipity or strategy? The college housing search and inequality

open access: yesSociological Forum, Volume 40, Issue 4, Page 481-496, December 2025.
Abstract Housing arrangements provide the foundation for social life and interaction in college. However, we know little about how students locate housing opportunities. This study contributes to the literature on housing, search strategies, and class inequality during college by examining how students search for housing.
Virginia Riel, Olivia G. Ball
wiley   +1 more source

Home - About - Disclaimer - Privacy