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Cannabis Social Equity Initiatives Across 5 US States Case Studies of Colorado, Washington, Massachusetts, Connecticut, and Missouri. [PDF]
J Public Health Manag PractSpeer M +4 more
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Drivers of tax compliance: Survey evidence from 1761 Greek micro-firms
Augustinos I. Dimitras +3 more
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Tax Structure and Tax Compliance
The Review of Economics and Statistics, 1990A model of individual tax compliance behavior, including evasion and avoidance, is developed and estimated. The model recognizes the importance of marginal income tax rates, payroll tax contributions and benefits, and the probabil- ity of detection and the penalty on unpaid taxes. Share equations for avoidance, evasion and reported income are estimated
Alm, James +2 more
openaire +2 more sources
Journal of Economic Literature, 1998 This paper provides a review of the major findings in the economics literature on tax compliance. It focuses exclusively on the personal income tax, examining both the theory and the empirical work on enforcement and compliance with the tax laws.
James Andreoni +2 more
openaire
2016
Der Begriff „Compliance“ leitet sich aus dem englischen Ausdruck „to comply with“ ab und zielt somit auf die Einhaltung bestimmter Vorgaben ab. Ursprunglich aus dem Bankenbereich stammend, wurde Compliance anfanglich als „Verhalten in Ubereinstimmung bzw. im Einklang mit geltendem Recht“ verstanden.
openaire +1 more source
Der Begriff „Compliance“ leitet sich aus dem englischen Ausdruck „to comply with“ ab und zielt somit auf die Einhaltung bestimmter Vorgaben ab. Ursprunglich aus dem Bankenbereich stammend, wurde Compliance anfanglich als „Verhalten in Ubereinstimmung bzw. im Einklang mit geltendem Recht“ verstanden.
openaire +1 more source
Journal Of Economic Psychology
Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion.
Erich, Kirchler, Ingrid, Wahl
openaire +1 more source
Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion.
Erich, Kirchler, Ingrid, Wahl
openaire +1 more source