Results 131 to 140 of about 19,155 (298)
Rank dependent expected utility models of tax evasion. [PDF]
In this paper the rank-dependent expected utility theory is substituted for the expected utility theory in models of tax evasion. It is demonstrated that the comparative statics results of the expected utility, portfolio choice model of tax evasion carry
Erling Eide
core
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
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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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
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
Gender, Work &Organization, EarlyView.ABSTRACT This paper examines the daily experiences of Jua Kali women entrepreneurs in Western Kenya, unpacking how gendered power relations are enacted within informal marketplaces and how women entrepreneurs mobilize agency within these structurally and institutionally constrained contexts.
Tabitha Sindani +3 more
wiley +1 more source
Local economic resilience and economic specialization in Greece during the crisis
Regional Science Policy &Practice, EarlyView., 2023 Abstract This paper scrutinizes the issue of economic resilience, aiming to detect the existence of a systematic link with economic specialization. To this end, the paper conducts an empirical analysis at the local (i.e., municipal) level of Greece during the economic crisis period (2009–2015), providing cartographic visualizations and spatial ...
Panagiotis Artelaris +2 more
wiley +1 more source
Cash for Transactions or Store‐of‐Value? A Comparative Study on Scandinavian Countries and Canada
International Finance, EarlyView.ABSTRACT We estimate the demand for transactional and non‐transactional cash balances (banknotes and coins) in Canada, Denmark, Iceland, Sweden and Norway over the last decades exploiting the seasonality of cash demand. These countries share many features that are relevant for cash demand, but nevertheless show large differences in terms of aggregate ...
Carl Andreas Claussen +2 more
wiley +1 more source
In this paper we analyze a tax evasion game with taxpayer learning by imitation. If the authority commits to a fixed auditing probability, a positive share of cheating is obtained in equilibrium.
Lipatov, Vilen
core
Tax Progressivity and Tax Evasion [PDF]
More progressive income taxes raise employment in models of imperfectly competitive labour markets. However, this prediction is not robust to modifications of the analytical structure.
Laszlo Goerke
core