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Working Paper 09-10 - Shifting of red tape? The impact of authority behavior on tax compliance costs [PDF]
The compliance costs of private taxpayers are not only affected by the tax law itself but also by its implementation through the tax authorities. In the following paper we analyze the effect of administrative actions on the compliance costs of private ...
Chantal Kegels, Sebastian Eichfelder
core
Australian Journal of Social Issues, EarlyView.ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks +1 more
wiley +1 more source
Current Tax Risk in Romania and Possible Remedies [PDF]
Finanţe: Provocările viitoruluiFollowing the controls carried out by the National Agency for Fiscal Administration (ANAF), the income from unidentified sources of individuals will be taxed by 70% (not only by 16%), as of 1 July 2024, the measure introduced by Law 296/2023.
Attila Szora TAMAȘ +3 more
doaj
Global Efforts of Tax Authorities and Tax Evasion Challenge [PDF]
Journal of Eastern Europe Research in Business and Economics, 2018 Darina Saxunova, Rita Szarkova
openaire +1 more source
Deterrence and Morale in Taxation: An Empirical Analysis [PDF]
The standard model of tax evasion based on the subjective expected utility maximization does not perform particularly well in econometric analyses: it predicts too little evasion and produces unsatisfactory econometric parameter estimates.
Bruno S. Frey, Lars P. Feld
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Australian Journal of Social Issues, EarlyView.ABSTRACT Migrant healthcare workers in Australia find themselves at the centre of three intersecting concerns, often presented as ‘crises’ in contemporary discourse: the ‘care crisis’, the ‘housing crisis’ and the ‘migration crisis.’ Yet their own perspectives on these issues are rarely foregrounded. This paper explores the role of homeownership in the
Leah Williams Veazey
wiley +1 more source
Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens
Australian Journal of Social Issues, EarlyView.ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood +3 more
wiley +1 more source
Journal of the Association for Information Science and Technology, EarlyView.Abstract Caste—an ascriptive social hierarchy in South Asia and its diaspora—is a globalized phenomenon. Recent caste‐based discrimination, particularly in technology companies and anti‐caste efforts to address it, has compelled academia, policy, and the technology industry to better understand contemporary mechanics of caste.
Nayana Kirasur, Britt Paris
wiley +1 more source
The Design of a Carbon Tax [PDF]
We consider the design of a tax on greenhouse gas emissions for a developed country such as the United States. We consider three sets of issues: the optimal tax base, issues relating to the rate (including the use of the revenues and rate changes over ...
Metcalf, Gilbert, Weisbach, David
core +1 more source