Results 91 to 100 of about 794,338 (307)
Trust Breeds Trust: How Taxpayers are Treated [PDF]
Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying and evading taxes. A neglected aspect of tax compliance is the interaction of taxpayers and tax authorities.
Bruno S. Frey, Lars P. Feld
core
Farmers’ Protests in Germany: Media Coverage and Types of Bias
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley +1 more source
Measuring the Capability to Raise Revenue Process and Output Dimensions and Their Application to the Zambia Revenue Authority [PDF]
The worldwide diffusion of the good governance agenda and new public management has triggered a renewed focus on state capability and, more specifically, on the capability to raise revenue in developing countries.
Christian von Soest
core
ABSTRACT This paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson +3 more
wiley +1 more source
On the optimality of age-dependent taxes and the progressive U.S. tax system [PDF]
In life-cycle economies, where an individual's optimal consumption-work plan is almost never constant, the optimal marginal tax rates on capital and labor income vary with age. Conversely, the progressivity imbedded in the U.S.
Gervais, Martin
core
ABSTRACT This study examines whether information about production methods and social norms can increase consumers' willingness to pay (WTP) a price premium for food produced using climate‐friendly farming methods. A randomized survey experiment was conducted with 1568 respondents across Denmark, Lithuania, and Spain, who were assigned to one of four ...
Kassa Tarekegn Erekalo +5 more
wiley +1 more source
A Contest with the Taxman: The Impact of Tax Rates on Tax Evasion and Wastefully Invested Resources [PDF]
We develop a moral hazard model with auditing where both the principal and the agent can influence the probability that the true state of nature is verified.
Ralph-C Bayer
core +3 more sources
This research aims to understand whether the Core Tax Administration System (CTAS) will strengthen the power or the trust dimensions of the Slippery Slope Framework (SSF) tax compliance model.
I Nyoman Darmayasa +1 more
doaj +1 more source
One of the efforts to achieve fiscal independence of local governments is to provide authority in the management of land and property tax as a part of local taxes (Law No.28 of 2009).
Lastria Nurtanzila, Wahyudi Kumorotomo
doaj +1 more source
Market‐Based Nutrition Regulation and Adult BMI Dynamics in Latin America
ABSTRACT Market‐based nutrition policies, including interpretative labeling systems and taxes on sugar‐sweetened beverages (SSBs), have been widely adopted across Latin America to influence dietary choices and address rising obesity rates. While prior research documents change in food purchasing and product reformulation following these policies ...
Emiliano Lopez Barrera, Grace Melo
wiley +1 more source

