Being mindful in the tax context in Italy: Examining whether and how mindfulness relates with tax evasion intentions and support for tax progressivity. [PDF]
De Cristofaro V +4 more
europepmc +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
core +1 more source
From Genomic and Epigenomic Maps to Medicines in Adult T‐Cell Leukemia/Lymphoma
ABSTRACT Adult T‐cell leukemia/lymphoma (ATL) is an aggressive and refractory hematologic malignancy that is caused by human T‐cell leukemia virus type‐1 (HTLV‐1) retrovirus. ATL results from a combination of viral latency and the accumulation of abnormalities throughout the genome, epigenome, transcriptome, and signaling pathways.
Kako Suzuki, Makoto Yamagishi
wiley +1 more source
Income tax evasion dynamics: Evidence from an agent-based econophysics model [PDF]
We analyze income tax evasion dynamics in a standard model of statistical mechanics, the Ising model of ferromagnetism. However, in contrast to previous research, we use an inhomogeneous multi-dimensional Ising model where the local degrees of freedom ...
Pickhardt, Michael, Seibold, Goetz
core
Moral constraints and the evasion of income tax [PDF]
This paper re-examines the individual income tax evasion decision in the simple framework introduced by Allingham and Sandmo (1972), where the individual taxpayer decides how much of his income is invested in a safe asset (reported income) and in a risky
Ralph C Bayer
core +3 more sources
Taxing windfall money: A quasi‐experimental study
Abstract This paper examines individuals' reaction to windfall income taxation. We take advantage of similar tax reforms on lottery winnings in Portugal and Spain in 2013 to study effects on lottery participation in both countries. Using a Synthetic Difference in Differences approach on a database of 348 draws from EuroMillions, our results indicate ...
Álvaro Muñiz‐Fernández, Levi Pérez
wiley +1 more source
Tax Evasion in the Philippines, 1981-1985 [PDF]
From the administrative and policy perspective, determination of magnitude of tax evasion and an analysis of tax evasion levels are imperative so that authorities may evaluate the success or failure of the enforcement mechanism.
Manasan, Rosario G.
core +2 more sources
The state and the tax evasion [PDF]
State is one of human construction, in need of resources for services offered, to finance the costs of public services available. Increasing the cost of services provided has the effect of increased taxation. Tax evasion is a condemnable act.
Claudiu BOTOC +2 more
core
Income tax evasion in a society of heterogeneous agents: Evidence from an agent-based model [PDF]
We analyze the evolution and extent of income tax evasion under alternative governmental policies in an agent-based model with heterogeneous agents. A novel aspect of our modeling is the use of an exponential utility function, which allows us to assume ...
Hokamp, Sascha, Pickhardt, Michael
core
Bake Sales to Save Nature: Why Wall Street Conservation Survives
ABSTRACT Academics have spent decades analysing the harms and failures of market and finance‐led biodiversity policy. Yet, even though ‘selling nature to save it’ looks less like the promised green capitalism and more like a decades‐long bake sale in that its efforts are small, piecemeal and rely on copious amounts of cheap capital, the approach ...
Jessica Dempsey
wiley +1 more source

