Results 151 to 160 of about 115,868 (319)
Compassionate Digital Innovation: A Pluralistic Perspective and Research Agenda
Information Systems Journal, EarlyView.ABSTRACT Digital innovation offers significant societal, economic and environmental benefits but is also a source of profound harms. Prior information systems (IS) research has often overlooked the ethical tensions involved, framing harms as ‘unintended consequences’ rather than symptoms of deeper systemic problems.
Raffaele F. Ciriello +5 more
wiley +1 more source
Sham Litigation, Delayed Tax Payment and Evasion: The Role of Informal Credit Market
, 2019 Sugata Marjit +2 more
openalex +1 more source
Partisanship, Ethnicity and Tax Policy Perceptions: Investigating Public Responses to Ghana's E‐Levy
International Social Science Journal, EarlyView.ABSTRACT This study examines the determinants of public opinion on Ghana's electronic transaction levy (E‐Levy), focusing on party politics and ethnic identity roles. The E‐Levy, introduced in 2022, imposed a 1.75% tax on electronic transactions, sparking a nationwide debate. A review of E‐Levy implementation across Africa revealed mixed outcomes, with
Michael K. Dzordzormenyoh
wiley +1 more source
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
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
core
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
The Marginal Cost of Public Funds in the Presence of Tax Evasion
, 2015 Sang‐Hyun Hwang, Kadir Nagac
openalex +1 more source
Stricter Enforcement May Increase Tax Evasion [PDF]
This paper shows that stricter enforcement may increase tax evasion. Individuals vote on a linear income tax which is used to finance lump sum transfers. Stricter enforcement may make redistributive taxation more attractive to the decisive voter. The tax
Rainald Borck
core
Stigma Management within and between Levels
Journal of Management Studies, EarlyView.Abstract We respond to recent calls to connect our understanding of stigma across and between levels of analysis by investigating how stigma management strategies to the same stigma vary and relate in nested industry, organizational, and individual actors.
Rebecca Mitchell +3 more
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