Results 131 to 140 of about 113,216 (292)
Journal of Business Finance &Accounting, EarlyView.ABSTRACT We examine the role of intrinsic motivations—psychologically based, non‐economic factors—in earnings benchmark beating by focusing on owner‐managed firms that are largely free from external pressures from shareholders, analysts, and the media.
Jeppe Christoffersen +2 more
wiley +1 more source
A Contest with the Taxman: The Impact of Tax Rates on Tax Evasion and Wastefully Invested Resources [PDF]
We develop a moral hazard model with auditing where both the principal and the agent can influence the probability that the true state of nature is verified.
Ralph-C Bayer
core +3 more sources
Understanding Tax Evasion Dynamics [PDF]
Americans who are caught evading taxes in one year may be audited for prior years. While the IRS does not disclose its method of selecting tax returns to audit, it is widely believed that a taxpayer's probability of being audited is an increasing ...
Eduardo M.R.A. Engel +1 more
core
The Political Legitimacy of Multilevel Crisis Governance: The EU's Recovery and Resilience Facility
JCMS: Journal of Common Market Studies, EarlyView.Abstract European‐wide crises have required extraordinary responses from the EU and its member states that affected its governance and legal framework as well as its legitimacy. The recent COVID‐19 pandemic spread across borders and involved multiple levels of government to mitigate its socio‐economic impact and facilitate a swift recovery.
Marius Guderjan, Mario Kölling
wiley +1 more source
The Private Sector and Cash Transfers in Africa [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.
Sheshangai Kaniki
core +1 more source
Quality Regulation and Unexpected Gaming: Evidence From Mandating Flight Delay Compensation
Journal of Economics &Management Strategy, EarlyView.ABSTRACT Policies that target a single aspect of agents' motivation may lead to their diminished efforts in other areas. This paper examines the effect of the European Union's flight delay compensation policy on flight on‐time performance by exploiting a unique policy variation in a difference‐in‐differences framework.
Jingyi Xing
wiley +1 more source
Effects of signalling tax evasion on redistribution and voting preferences: Evidence from the Panama Papers. [PDF]
PLoS One, 2020 Ait Bihi Ouali L.
europepmc +1 more source
The Analysis of an Economic Growth Model with Tax Evasion and Delay [PDF]
In this paper we formulate an economic model with tax evasion, corruption and taxes. In the first part the static model is considered, where there are a representative agent and a public institution.
Mihaela NEAMTU, Olivia BUNDAU
core
Smart Cities, Urban Transportation and Air Quality: A Decade of Literature on Italian Largest Cities
Journal of Economic Surveys, EarlyView.ABSTRACT Traffic congestion and its associated negative impacts on economic performance and environmental sustainability, particularly air quality, have long plagued urban centers. This article reviews the technologies and policies adopted by major Italian cities to address these issues, focusing on interventions from 2014 to 2024. Through a keyword co‐
Vittoria Iannuzzi, Matteo Migheli
wiley +1 more source
Theorizing Waste as a Technique of Power in Capitalistic Stakeholder Relations
Journal of Management Studies, EarlyView.Abstract Waste is an important socio‐ecological challenge of contemporary capitalism, contributing to climate change and environmental degradation. Despite its pervasiveness and its impacts on diverse stakeholders, it yet remains largely underexplored in management and organization studies.
Elise Lobbedez +2 more
wiley +1 more source