Results 121 to 130 of about 19,155 (298)
Development and Change, EarlyView.ABSTRACT Over the past decade, cyber scamming has expanded rapidly across Southeast Asia. These operations cluster in compounds within business parks, casinos, industrial zones and other real estate developments. Although organized crime is often assumed to thrive where states are weak, this article offers a politically grounded explanation for why ...
Neil Loughlin
wiley +1 more source
Tax Evasion and the Allocation of Capital [PDF]
The efficiency cost of capital misallocations between the corporate sector and the noncorporate sector is typically measured using statutory tax differences.
Don Fullerton, Marios Karayannis
core
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
Corporate Tax Strategy: Revealing the Influence of Executive Decisions in Tax Avoidance
Indonesian Interdisciplinary Journal of Sharia EconomicsThe reduction in Indonesia's tax ratio signifies the persistence of tax evasion tactics, especially within the energy industry, characterized by intricate affiliate transactions and substantial financial risks.
Yovan Allif Ananda, Lintang Nur Agia
doaj +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, 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 +6 more sources
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
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
, 2012 AbstractThis article briefly maps the domain of tax evasion and draws on the best data available from the United States to illustrate the magnitude of the problem. It reviews the scientific literature on the primary drivers of tax evasion. The nature and extent of tax evasion vary across contexts and time, depending on opportunity to evade tax and the ...
openaire +2 more sources
Life‐cycle living standards of male‐headed households: Evidence from Stockholm, 1800–80
The Economic History Review, EarlyView.Abstract Recent research in economic history argues for using a household life cycle standard‐of‐living approach that includes the income and expenses of all household members and considers fluctuations in the household over the life course. This study builds on that approach by empirically examining the development of living standards in male‐headed ...
Anton Svensson
wiley +1 more source