Tax competition and tax harmonization with evasion [PDF]
We examine a two-jurisdiction tax competition environment where local governments can only imperfectly monitor where agents pay taxes and risk-averse individuals my choose to cross borders to pay lower taxes in a neighboring location.
Nestor Gandelman +1 more
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Reconciling Ripley and Joye: A Fact-Sensitive Analysis of Petition-Year and Pre-Petition-Year Income Tax Claims in Chapter 13 Bankruptcies [PDF]
, 2011 Parties to a chapter 13 bankruptcy often contest the status and dischargeability of income tax claims, especially when proofs of claim for these taxes are filed late.
J., Janicelynn, Asamoto
core +1 more source
Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus
Australian Journal of Social Issues, EarlyView.ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue +2 more
wiley +1 more source
Illegal, Immoral, Fattening or What?: How Deterrence and Responsive Regulation Shape Tax Morale [PDF]
The traditional economic approach to tax evasion does not appear to be particularly successful in explaining the extent of tax compliance. It is often argued that reciprocity norms which establish a fiscal exchange between the state and the citizens ...
Bruno S. Frey, Lars P. Feld
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Australian Journal of Social Issues, EarlyView.ABSTRACT Robust measurement of disadvantage is essential to identifying and addressing inequities in children's development. We tested how a multidimensional framework of child disadvantage performed relative to a traditional socioeconomic position (SEP) approach to predict developmental outcomes.
Wei Hong +7 more
wiley +1 more source
Complexity and Progressivity in Income Tax Design: Deductions for Work-Related Expenses [PDF]
We analyze optimal income taxes with deductions for work-related or consumptive goods. We consider two cases. In the first case (called a complex tax system) the tax authorities can exactly distinguish between consumptive and work-related expenditures ...
Andreas Löffler +2 more
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Australian Journal of Social Issues, EarlyView.ABSTRACT Disability support has shifted towards models of personalised care, which critics argue may contribute to increased inequalities. There is limited systematic evidence investigating inequalities in support among children with disabilities. To investigate inequalities in support, a survey of parents of children with disabilities aged 2–17 was ...
Martin O'Flaherty +2 more
wiley +1 more source
Spin‐State Modulation of Atomic Iron Sites Enables Efficient CO2 Electroreduction in Acid Medium
Angewandte Chemie, EarlyView.An axial oxygen ligand was added to shift the spin state of the single‐atom Fe site from low to medium spin. This change reduces the interfacial interaction with H3O+ and decreases the *CO desorption energy, thus enhancing CO2RR in acidic media.
Shanhe Gong +13 more
wiley +2 more sources
Determinants of enforced and voluntary tax compliance: Adopting slippery slope framework
Journal of Accounting and InvestmentResearch aims: This research aims to scrutinize the influence of factors impacting voluntary tax compliance and enforced tax compliance using the variables of power of authorities and trust in authorities. Design/Methodology/Approach: This study employed
Afrizal Tahar, Bandi Bandi
doaj +1 more source
Pengaruh Pengetahuan dan Pemahaman, Efektifitas Sistem Perpajakan, dan Pelayanan Fiskus terhadap Kemauan Membayar Pajak dengan Kesadaran Membayar Pajak sebagai Variabel Intervening. (Studi Empiris pada KPP Pratama Bangkinang) [PDF]
, 2014 This study aims to determine the effect of knowledge and understanding, effectiveness of the system of taxation and service tax authorities on the willingness to pay taxes and the role of consciousness pay taxes as an intervening variable.
Diyanto, V. (Volta) +2 more
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