Results 101 to 110 of about 19,155 (298)

Anti‐Takeover Provisions and Corporate Tax Avoidance

Accounting &Finance, EarlyView.
ABSTRACT We examine the impact of anti‐takeover provisions (ATPs) on corporate tax avoidance in firms listed on Chinese A‐share markets, using rule‐based textual analysis over 2009–2023. In the absence of a unified anti‐takeover statute in China, legal reforms since 2006 have expanded corporate bylaw autonomy, enabling managers to adopt charter‐based ...
Zhiying Hu, Wenhui Jin, Yuyu Zhang, Liya Hou   +3 more
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

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

A Note on Tax Evasion [PDF]

, 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

Commercial treaties and political transformation in Sulu and Southeast Asian littorals, c. 1830–1840

Asia‐Pacific Economic History Review, EarlyView.
Abstract This article re‐examines an economic treaty concluded between Spain and the Sulu Sultanate in 1836. Analysing the Tausug (Jawi) and Spanish treaty versions alongside archival sources from Spain, the Philippines, and England, it traces the impact of indigenous agency beyond the formal signatories on economic and political transformations ...
Eleonora Poggio, Ariel Lopez, Birgit Tremml‐Werner   +2 more
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 in Kenya and Tanzania:Evidence from Missing Imports [PDF]

In this paper we estimate the amount of tax evasion in customs authorities in both Kenya and Tanzania by calculating measurement errors in reported trade flows between the two countries and correlate those errors with tax rates.
Widell, Lars, Levin, Jörgen
core  

Tax Evasion and Trust [PDF]

, 2001
In this paper I take a 'public choice' approach to the problem of tax evasion. Moreover, I assume that people will be more willing to pay their taxes when they trust the government more. Thus, we would expect that tax evasion would be lower, ceteris paribus, the more responsive governments are to their citizens’ wishes.
openaire   +2 more sources

Running towards: Labour market incentives for runaway slaves in the British Cape Colony, 1830–1838

Asia‐Pacific Economic History Review, EarlyView.
Abstract Recent scholarship on slave escapes has increasingly emphasised economic motivation, but few studies have empirically investigated how market incentives influenced the decision‐making of enslaved individuals during transitions from coerced to wage labour.
Karl Bergemann, Gabriel Brown, Johan Fourie   +2 more
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