Results 91 to 100 of about 749,119 (303)
Central Bank Digital Currencies, Financial Inclusion, and Privacy: A Normative Perspective
Southern Economic Journal, EarlyView.ABSTRACT Central bank digital currencies (CBDCs) are a digital form of a nation's money, issued by its central bank. As opposed to other forms of digital money, such as electronic bank balances or cryptocurrencies, they are centrally managed legal tender.
Andrew Allison, Alexander William Salter
wiley +1 more source
Tax avoidance and tax evasion: current insights and future research directions from an emerging economy [PDF]
AJAR (Asian Journal of Accounting Research)Purpose – This study aims to identify factors affecting tax avoidance and tax evasion in Bangladesh and propose a future research agenda. Design/methodology/approach – This paper reviewed 423 articles published between 2010 and 2023 using a systematic ...
Md Shamim Hossain +3 more
doaj +1 more source
A dataset on declared tax evasion attitudes of students and entrepreneurs from Poland under the slippery slope framework. [PDF]
Data Brief, 2023 Batrancea LM +3 more
europepmc +1 more source
, 1991 In this paper we present a partial equilibrium model of tax evasion. Several equilibrium concepts are used to analyze the game of the Government against a single taxpayer.
openaire +1 more source
Voting over taxes: the case of tax evasion [PDF]
Public Choice, 2009 This paper studies majority voting on taxes when tax evasion is possible. We characterize the voting equilibrium where the agent with median taxed income is pivotal. Since the ranking of true incomes does not necessarily correspond to the ranking of taxed incomes, the decisive voter can differ from the median income receiver.
openaire +5 more sources
Stricter Enforcement May Increase Tax Evasion [PDF]
This paper shows that stricter enforcement may increase tax evasion. Individuals vote on a linear income tax which is used to finance lump sum transfers. Stricter enforcement may make redistributive taxation more attractive to the decisive voter. The tax
Rainald Borck
core
Adding Realism to Theories of Taxpayer Compliance
Southern Economic Journal, EarlyView.ABSTRACT Explaining why people pay taxes has not been a central focus in the many important contributions of Jim Cox. Even so, I argue here that his work has greatly affected the way that we think about taxpayer compliance, by adding both directly and indirectly much needed realism to the theories and the applications of compliance. These contributions
James Alm
wiley +1 more source
Taxing the rich policy, evasion behavior, and portfolio choice: A sustainability perspective
Cogent Business & Management, 2018 In the spring of 2016, the tax-evasion revelations from the Panama Papers regarding the international clients of Mossack Fonseca shook the financial world.
Kuo-Shing Chen, Huolien Tsai
doaj +1 more source
Does government institutional reform deter corporate tax evasion? Evidence from China. [PDF]
PLoS One, 2022 Xu J, Zhu M, Song S, Wu Y.
europepmc +1 more source
Tax Evasion and Competition [PDF]
Using a Cournot oligopoly model with an endogenous number of firms and evasion of indirect taxes, this paper shows that more intense competition may have the negative side-effect of eroding tax revenues by increasing tax evasion. This will be the case if
Marco Runkel, Laszlo Goerke
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