Results 101 to 110 of about 113,216 (292)

A Stochastic Growth Model with Income Tax Evasion: Implications for Australia [PDF]

In this paper we develop a stochastic endogenous growth model augmented with income tax evasion. Our model avoids some existing discrepancies between empirical evidence and theoretical predictions of traditional tax evasion models. Further, we show that:
Emin Gahramanov, Ratbek Dzhumashev
core  

The economic foundations of powersharing: Evidence from Africa

American Journal of Political Science, EarlyView.
Abstract How—and with whom—do rulers share power? Existing research focuses on the strategic logic of powersharing. In this paper, we analyze its economic foundations. Powersharing is modeled as a subnational fiscal contract, in which rulers allocate political representation based on constituencies’ revenue potential. Empirically, we combine historical
Yannick I. Pengl, Philip Roessler
wiley   +1 more source

Tax evasion in Serbia: A key driver of economic instability [PDF]

Ekonomija: teorija i praksa
In the last 20 years, the Republic of Serbia has undergone drastic changes in its economy and business environment, accompanied by evolving tax legislation.
Ljubičić Ivana, Nastić Sanda
doaj   +1 more source

Do Taxpayers Embrace Social Norms to Comply? Empirical Evidence From Indonesia

Asian-Pacific Economic Literature, EarlyView.
ABSTRACT This study explores the powerful role societal norms play in shaping taxpayers' behaviour in Indonesia, with a focus on how the prevalence of compliance influences both tax filing and payment practices. By examining the ratio of tax evaders to compliant taxpayers in specific regions, we measured the strength of these norms and explored their ...
Yon Arsal, Arifin Rosid, Agung Satyadini
wiley   +1 more source

A VAR Analysis Regarding Tax Evasion and Tax Pressure in Romania [PDF]

Ovidius University Annals: Economic Sciences Series, 2017
The tax burden is viewed, in both empirical and theoretical studies, as the main determinant of tax evasion and the shadow economy. There is an increasing fiscal pressure which suggest that taxpayers are affected by a stable over-burden of fiscal ...
Boștină Florin
doaj  

Tax evasion and government size: evidence from Italian provinces. [PDF]

Econ Polit (Bologna), 2021
D'Agostino E, De Benedetto MA, Sobbrio G.   +2 more
europepmc   +1 more source

Trading Off Tax Distortion and Tax Evasion [PDF]

Tax evasion is modeled as a risky activity and integrated into a standard problem of optimal tax design. It is shown that there is a trade off between reducing tax evasion and reducing tax distortion. Thus it is efficient to supplement a broad-based wage
Robin Boadway, Wolfram F. Richter
core  

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

America’s unreported economy: measuring the size, growth and determinants of income tax evasion in the U.S. [PDF]

This study empirically investigates the extent of noncompliance with the tax code and examines the determinants of federal income tax evasion in the U.S. Employing a refined version of Feige’s (1986; 1989) General Currency Ratio (GCR) model to estimate a
Cebula, Richard, Feige, Edgar L.
core   +1 more source

‘Escaping Isn't for Everyone’: Kurdish Smugglers’ Navigational Tactics at Checkpoints in Iran

Development and Change, EarlyView.
ABSTRACT This article examines how Kurdish smugglers navigate state and insurgent checkpoints in the borderlands of western Iran. Drawing on ethnographic research, it analyses two key navigational tactics: persin, a form of negotiated passage involving transaction, recognition and the contingent toleration of authority; and jimi, rendered here as ...
Peyman Zinati
wiley   +1 more source