Results 111 to 120 of about 768,760 (213)
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
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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 +2 more
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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Coerced labour patterns in the Cape Colony, c. 1806–1826
Asia‐Pacific Economic History Review, EarlyView.Abstract Multiple forms of coerced labour co‐existed in the early 19th‐century Cape Colony. This study examines changes in coerced labour force composition. Using annual taxation and census records, we examine district‐ and household‐level changes in reported enslaved, Recaptured African and indigenous Khoesan labour.
Kate Ekama, Benjamin Crous
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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Asia‐Pacific Economic History Review, EarlyView.Abstract How did a British colony, not supplied with coin and with no tax base, establish itself a world away from London? Drawing on the Historical Records of Australia and British parliamentary Appropriation Acts from 1787 to 1832, this paper shows that Phillip, the first Governor of New South Wales, spent by issuing promises to pay against the ...
Matthew Crocker
wiley +1 more source
Corporate Tax Evasion with Agency Costs [PDF]
This paper examines corporate tax evasion in the context of the contractual relationship between the shareholders of a firm and a tax manager who possesses private information regarding the extent of legally permissible reductions in taxable income, and ...
Keith J. Crocker, Joel Slemrod
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Tax Evasion, Welfare Fraud, and "The Broken Windows" Effect: An Experiment in Belgium, France and the Netherlands [PDF]
In a series of experiments conducted in Belgium (Wallonia and Flanders), France and the Netherlands, we compare behavior regarding tax evasion and welfare dodging, with and without information about others’ behavior.
Mathieu Lefebvre +3 more
core +4 more sources
The Royal Commission Into the Monetary and Banking Systems in Australia, 1935–1937
Australian Journal of Politics &History, EarlyView.ABSTRACT Australian governments of the 1930s were less inclined to establish royal commissions than their predecessors in the 1920s, and few of the 1930s inquiries were of great moment. The exception was the royal commission appointed by the Lyons Government to inquire into the monetary and banking systems in Australia in 1935.
David Lee
wiley +1 more source
The Reform and Design of Commodity Taxes in the Presence of Tax Evasion with Illustrative Evidence from India [PDF]
The literature on tax evasion and its implication for optimal tax theory has concentrated on income tax evasion. The issue of commodity tax evasion has received relatively little attention even though it is important in many cases, especially in ...
Ray, R.
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