Results 91 to 100 of about 768,760 (213)
International Journal of Urban and Regional Research, EarlyView.Abstract Amid growing interest in how states manage urban development through public finance, this article examines the institutional logics of leverage manipulation as a mode of contemporary urban governance. Focusing on China's evolving political economy, it investigates how local governments and real estate developers co‐produce a shadow financial ...
Ang Liu
wiley +1 more source
Evolution of Tax Evasion [PDF]
In this paper we analyze a tax evasion game with taxpayer learning by imitation. If the authority commits to a fixed auditing probability, a positive share of cheating is obtained in equilibrium.
Lipatov, Vilen
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International Journal of Urban and Regional Research, EarlyView.Abstract This article examines the rise of impact investment in social housing in an age of entrenched financialization and enduring public underinvestment through the case of philanthropic investors in Southern Ontario, Canada. Social finance scholarship has highlighted tensions between financial and social returns, while overlooking the role of place
Yinnon Geva, Matti Siemiatycki
wiley +1 more source
Tax evasion and financial repression: A reconsideration using endogenous growth models [PDF]
Using two dynamic monetary general equilibrium models characterized by endogenous growth, financial repression and endogenously determined tax evasion, we analyze whether financial repression can be explained by tax evasion.
Emmanuel Ziramba, Rangan Gupta
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The British Journal of Sociology, EarlyView.ABSTRACT How are capital and the family interconnected in contemporary capitalism? In this article, we argue that they come together in owning relations. By owning capital across generations, families bridge the temporal gap between the durability of capital and the finite lifespan of private property holders and thus resolve the problem of bona ...
Jens Beckert, Isabell Stamm
wiley +1 more source
Revenue Equalization Systems in a Federation with Tax Evasion [PDF]
We analyse how vertical or horizontal fiscal equalization affects the overprovision of local public goods due to vertical fiscal externality, when there is tax evasion.
Lisa Grazzini, Alessandro Petretto
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Self‐Description and the Agro‐Industry's Response to Environmental Crises
The British Journal of Sociology, EarlyView.ABSTRACT This article explores how self‐descriptions can orient organisations towards trajectories that sustain activities that contribute to environmental crises while simultaneously acknowledging both the crises themselves and the need for transformative responses.
Sharon Kishik, Morten Knudsen
wiley +1 more source
Tax Progressivity and Tax Evasion [PDF]
More progressive income taxes raise employment in models of imperfectly competitive labour markets. However, this prediction is not robust to modifications of the analytical structure.
Laszlo Goerke
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The British Journal of Sociology, EarlyView.ABSTRACT This article develops a cultural and relational model of political polarisation that integrates insights from currently disconnected streams of scholarship to conceive polarisation as a discursive and performative struggle over sacred meanings.
Werner Binder +3 more
wiley +1 more source
Tax Rates, Tax Evasion, and Growth in a Multi-period Economy [PDF]
We extend the basic tax evasion model to a multi-period economy exhibiting sustained growth. When individuals conceal part of their true income from the tax authority, they face the risk of being audited and hence of paying the corresponding fine.
Judith Panadés, Jordi Caballé
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