Do Individuals Comply on Income Not Reported by Their Employer [PDF]
, 2007 Individuals (e.g., the self-employed and those earning casual wages such as tips) with income not reported to the tax authority by a third party may be less likely to be detected evading taxes relative to the case in which their income is subject to ...
James R. Alm +2 more
core +1 more source
The tax burden in Russia [PDF]
, 2006 Main directions of fiscal policy allow economic agents to identify their business objectives, given the proposed changes in the tax area. This increases the certainty of the terms of reference of the economic activities on the territory of the Russian ...
Chernyshev, Igor +5 more
core +1 more source
Audit Certainty, Audit Productivity, and Taxpayer Compliance [PDF]
, 2005 Strategies for dealing with evasion include such standard policies as stricter enforcement (e.g., increased audit rates, more extensive audits, larger penalties). However, the exact responses of taxpayers to these enforcement measures are quite difficult
James R. Alm, Michael McKee
core +1 more source
Housing Tenure, Uncertainty, and Taxation [PDF]
Modern empirical work on the choice between renting and owning focuses on the concept of the "user cost" of housing, which integrates into a single measure the various components of housing costs.
Douglas Holtz-Eakin +2 more
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The Government Role in Trading of E-Commerce [PDF]
, 2017 The government role in trading of e-commerce will give a good impact on businesses and consumers. Government has a role to organize and provide protection against e-commerce trading through taxation.
MS, Prof.Dr. Moh. Bakri SH., +3 more
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Has the Commission Taken Too Big a Bite of the Apple?
European Papers, 2016 (Series Information) European Papers - A Journal on Law and Integration, 2016 1(3), 1137-1144 | European Forum Insight of 20 December 2016 | (Table of Contents) I. Introduction - II. State Aid, Tax and the Risks - III.
Liza Lovdahl Gormsen
doaj +1 more source
Achieving World Trade Organization Compliance for Export Processing Zones While Maintaining Economic Competitiveness for Developing Countries [PDF]
, 2013 Export processing zones (EPZs) are statutorily created investment parks that developing countries establish to attract foreign investment in exchange for government-granted fiscal incentives.
Waters, James J.
core +1 more source
Addressing the Inadequacies of Private Law in the Regulation of Contracts – During and Post Contract Formation Periods [PDF]
, 2011 It has been argued that weaknesses inherent in Private Law rules, which contribute to its inability to effectively regulate contracts, are in part, attributed to its generality as well as inflexibility in adapting to individual situations.
Ojo, Mariane.B.
core +2 more sources
Implementasi Peraturan Pemerintah No. 46 Tahun 2013 Tentang Pajak Penghasilan Final USAha Mikro Kecil Menengah (Kota Surabaya) [PDF]
, 2016 This research aims to find out the implementation of “Peraturan Pemerintah Nomor 46 Tahun 2013 tentang Pajak Penghasilan Final Usaha Mikro Kecil dan Menengah” in Surabaya.
Aditra, A. H. (Al) +2 more
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Environmental quality and social insurance
, 1997 This paper examines the double dividend hypothesis under wage uncertainty. In the presence of two market failures we show that second-best requires a lower than the Pigouvian tax, and a higher than "first-best" labour income tax. Starting from a state in
Sartzetakis, Eftichios Sophocles +1 more
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