Results 111 to 120 of about 19,155 (298)
Being mindful in the tax context in Italy: Examining whether and how mindfulness relates with tax evasion intentions and support for tax progressivity. [PDF]
PLoS One, 2021 De Cristofaro V +4 more
europepmc +1 more source
Tax Evasion, Social Norms and Conditional Cooperation [PDF]
Tax Evasion; Social Norms; Conditional ...
Traxler, Christian
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Seeing like a citizen: Experimental evidence on how empowerment affects engagement with the state
American Journal of Political Science, EarlyView.Abstract Building a strong and effective state requires revenue. Yet, in many low‐income countries, citizens do not make formal payments to the state or forego engaging with the state altogether due to vulnerability to opportunistic demands by state agents. We study two randomized interventions in Kinshasa, Democratic Republic of the Congo, designed to
Soeren J. Henn +4 more
wiley +1 more source
Tax Evasion and Corruption in Tax Administration [PDF]
Corruption, Tax Evasion, No commitment, Maximal ...
Marcello D'Amato +2 more
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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
A Multi-Agent Model of Tax Evasion with Public Expenditure [PDF]
We develop a model where heterogeneous agents maximize their individual utility based on (after tax) income and on the level of public expenditure (as in Cowell, Gordon, 1988).
Dino Rizzi, Paolo Pellizzari
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Business Realism—A New Account of Morality and Power in Business Ethics
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT This article introduces a new account of morality and power in business ethics called “business realism”. To this end, it first outlines the political realism literature—a view in political philosophy that deals with the question of the relation between morality and politics.
Iwan Alijew
wiley +1 more source
Tax Morale, Tax Evasion, and the Shadow Economy [PDF]
Under which conditions is moral justification of taxation possible? This question does not only interest philosophers and economists from a scientific point of view, but can have considerable practical relevance as well because the willingness of ...
Gebhard Kirchgässner
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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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