Results 151 to 160 of about 579,606 (342)
, 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
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
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
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
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
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
Income tax evasion: a theoretical analysis
, 1972 M. Allingham, A. Sandmo
semanticscholar +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
core
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
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