Results 111 to 120 of about 113,216 (292)
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
Walking inside the Potential Tax Evader's Mind [PDF]
The classical Allingham-Sandmo-Yitzhaki model explains tax evasion behavior based on the probability of being discovered, the amount of the fine imposed and the level of risk aversion.
Francesc Pujol, Juan Carlos Molero
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Roadblocks, Relationality and Resilient Resistance in Post‐coup Myanmar
Development and Change, EarlyView.ABSTRACT Following Myanmar's military coup in February 2021, the State Administrative Council (SAC) established checkpoints between towns under its control and rural areas increasingly governed by anti‐junta resistance forces. Here, military personnel command trade and extort from people, inflating the price of consumer goods and agricultural inputs ...
Gerard McCarthy, Kyle Nyana
wiley +1 more source
An Estimate of Tax Evasion in Croatia [PDF]
The definition of the underground economy in this work is a legal economic activity that is not reported for the purpose of avoiding the payment of taxation; the tax defaulter thus increasing his own personal benefit. Tax evasion is an unlawful manner of
Sanja Madzarevic-Sujster
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Asymmetric sanctions and corruption: Theory and practice in China
Economic Inquiry, EarlyView.Abstract Asymmetric punishment of partners in crime, intended to incentivize whistle‐blowing, may increase detection and deterrence. The idea is age‐old but its use against corruption is not frequent. We study a 1997 Chinese reform that strengthened such asymmetries for some forms of bribery.
Maria Perrotta Berlin +3 more
wiley +1 more source
The Economic History Review, EarlyView.Abstract After the Second World War, family allowances became a cornerstone of social spending in western Europe. Whilst religion is often highlighted as a driver of this policy, the role of political Catholicism remains contested, particularly in southern Europe.
Guillem Verd‐Llabrés
wiley +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
Felons’ chattels and English living standards in the later fourteenth and fifteenth centuries
The Economic History Review, EarlyView.Abstract The later fourteenth and fifteenth centuries have long occupied an intriguing and contested place in discussions of England's long‐run economic development. One key issue around which debate has coalesced is the living standards of the population as a whole and of different groups within it. We contribute to this debate by bringing forward new
Chris Briggs +4 more
wiley +1 more source
Steady state Laffer curve with the underground economy [PDF]
This paper studies equilibrium effects of fiscal policy within a dynamic general equilibrium model where tax evasion and underground activities are explicitly incorporated.
Bruno Chiarini, Francesco Busato
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