Results 131 to 140 of about 768,760 (213)
Money and federal autocracy: 1913 and the quiet inversion of the American constitutional order
Economic Affairs, EarlyView.Abstract The American Revolution affirmed that sovereignty inheres by nature in each Citizen, and collectively in the People. The Constitution completed a structure in which authority flowed from Citizens to their several State republics, and from the States to a Union holding only delegated powers. 1913 inverted that order.
James Turk
wiley +1 more source
Social Interaction in Tax Evasion [PDF]
We analyze the tax evasion problem with social interaction among the taxpayers. If the authority commits to a fixed auditing probability, a positive share of cheating is obtained in equilibrium.
Lipatov, Vilen
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Women in business: Gender and commercial space in nineteenth‐century Glasgow
The Economic History Review, EarlyView.Abstract Focusing on women entrepreneurs in a large British city, we examine how women's commercially listed businesses populated that city. Using commercial property rental records, our study allows us to understand sectoral variation and the distribution of businesses across the city and to assess both the absolute and relative contribution of women ...
Graeme Acheson +2 more
wiley +1 more source
Tax Evasion and Social Interactions [PDF]
The paper extends the standard tax evasion model by allowing for social interactions. In Manski's (1993) nomenclature, our model takes into account endogenous interactions, i.e., social conformity effects, exogenous interactions, i.e., fairness effects ...
Guy Lacroix +2 more
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The Economic History Review, EarlyView.Abstract When studying French prices between 1938 and 1949, economists and historians face a paradox: whilst a vast black market shaped daily life, official indices recorded only state‐controlled prices. This article addresses the issue by introducing a new consumer price index that incorporates both official and black market prices.
Patrice Baubeau, Matéo Teixeira
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
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Global Banks and Local Rules: The Effects of Macroprudential Policy on US Bank Branch Lending
European Financial Management, EarlyView.ABSTRACT The discretionary nature of macroprudential policy implementation may stimulate regulatory arbitrage opportunities by global banks, undermining national regulators’ efforts to fine‐tune business, credit or financial cycles within the domestic perimeter. This paper examines how local macroprudential tools affect the lending behaviour of foreign
Carmela D'Avino +3 more
wiley +1 more source
Improving Tax Administration: A New View from the Theory of Tax Evasion in a Corrupt Regime [PDF]
Have the reforms in the country's tax structure through the years helped in improving taxpayer compliance? What has been the trend in tax evasion in recent years?
Manasan, Rosario G.
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European Ends, National Means: State Aid and the Unfinished Constitution of EU Industrial Policy
European Law Journal, EarlyView.ABSTRACT Reimagining State Aid argues that Article 107 TFEU no longer describes what State aid control does and proposes amendments to recalibrate and narrow the notion of aid, modernise the compatibility grounds and expressly ground Commission frameworks in Article 108. This comment shares the diagnosis but disputes its cause, and thus the cure.
Dionysios Pelekis
wiley +1 more source
Tax Pilferage—Causes and Cures [PDF]
“Tax pilferage” is an English equivalent of the well-known Urdu phrase “Tax Chori”. The formal expression is tax evasion. To begin with, we draw a distinction between tax evasion and tax avoidance.
B.A. Azhar
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