Does electronic invoicing lead to stronger tax compliance? Evidence from China. [PDF]
PLoS OneTao R, Li J.
europepmc +1 more source
On the path-dependence of tax compliance [PDF]
This paper presents experimental evidence that tax compliance is path dependent. We show that individuals faced with the same current tax enforcement parameters, will nevertheless choose different compliance if they have faced different tax enforcement ...
Lisa Bruttel, Tim Friehe
core
The impact of imaginary future generations on the preference for carbon tax schemes. [PDF]
PLoS OneKuo YL +7 more
europepmc +1 more source
How is Tax Policy Conducted over the Business Cycle? [PDF]
It is well known by now that government spending has typically been procyclical in developing economies but acyclical or countercyclical in industrial countries.
Carlos A. Vegh, Guillermo Vuletin
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Time Discounting and Smoking Behavior under Tax Hikes [PDF]
By combining our broad panel survey of Japanese adults from 2005 to 2008 and actual cigarette tax data, we investigate how smoking behavior including responses to tax hikes depends on time discounting and its biases, such as hyperbolic discounting and ...
Myong-Il Kang, Shinsuke Ikeda
core
Constructing Curcumin-Based Biological Metal-Organic Frameworks (MOFs) for the Treatment of Alzheimer's Disease Through the Pyroptosis Pathway. [PDF]
Int J Mol SciSun F, Liu K, Xi E, Zhao Y, Gao N.
europepmc +1 more source
Who do you blame in local finance? An analysis of municipal financing in Italy [PDF]
A 1999 reform allowed Italian Mayors to partially substitute a more accountable source of tax revenue (the property tax) with a less trans- parent one (a surcharge on the personal income tax).
Massimo Bordignon, Santino Piazza
core
Property Tax Lids and the Effect on Kansas [PDF]
Cross sectional time series data in a partial adjustment model examine local government behavior under an aggregate property tax levy limit and under Truth in Taxation in Kansas.
Featherstone, Allen M. +3 more
core +1 more source
Investigation of spillover effects of a sugar-sweetened beverage tax on beverage purchasing in a nearby, non-taxed area: A quasi-experimental, difference-in-differences analysis. [PDF]
PLoS OneNeff Warner LR +4 more
europepmc +1 more source
Bribes and Business Tax Evasion [PDF]
This paper investigates the role of governance, in particular bribes to tax officials, in shaping business tax compliance behavior in transition economies.
David Joulfaian
core