Results 151 to 160 of about 768,760 (213)
A Tax Evasion - Bribery Game: Experimental Evidence from Ukraine [PDF]
This paper examines the issue of tax evasion by enterprises through underreporting activity. We develop a view of this phenomenon as an equilibrium of the game between a businessman and an imperfectly monitored supervising official, in which a ...
Volodymyr Bilotkach
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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
Rank Dependent Utility, Tax Evasion and Labor Supply [PDF]
In the simple Allingham-Sandmo portfolio model of tax evasion an expected utility maximizer will cheat more than what is estimated in empirical studies.
Kristine von Simson +2 more
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Journal of Management Studies, EarlyView.Abstract This study investigates how small and medium‐sized enterprises (SMEs) respond to deglobalization and economic nationalism, using historical evidence from fascist Italy, a period of autarky and restricted international trade. While prior research has focused primarily on larger firms, especially multinational enterprises (MNEs), the strategic ...
Valeria Giacomin, Francesco Romagnoli
wiley +1 more source
Tax Evasion, Minimum Wage Non-Compliance and Informality [PDF]
We study the impact of tax and minimum wage reforms on the incidence of informality. To gauge the incidence of informality, we use measures of the extent of tax evasion, the extent of minimum wage non-compliance, and the size of the informal workforce ...
Basu, Arnab K. +2 more
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Against All Odds: How Rituals Sustain Engagement with Intractable Social Problems
Journal of Management Studies, EarlyView.Abstract Being confronted with seemingly intractable problems such as refugee crises, climate change, or poverty is daunting and can risk a sense of meaninglessness for organizational actors working on these issues. We focus on the pervasive use of representations, including assessments and evaluations, to deal with intractable problems, even though ...
Corinna Frey‐Heger +2 more
wiley +1 more source
Endogenous Corruption and Tax Evasion in a Dynamic Model [PDF]
When the government provides public services necessary to production tax evasion results in some degree of income redistribution which may imply an higher or a lower level of aggregate income in the longrun.
Antonio Acconcia
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Journal of Regional Science, Volume 65, Issue 2, Page 403-428, March 2025.ABSTRACT The aim of this article is to exploit an innovative spatial econometric approach to map and study the evolving patterns of industrial districts (IDs). The procedure can be classified as a k‐means cluster‐wise regression procedure and is designed to detect homogeneous areas of subcontracting activity.
Jacopo Canello +3 more
wiley +1 more source
Endogenous Norm Formation Over the Life Cycle – The Case of Tax Evasion [PDF]
This paper offers an explanation to why the general observation that elderly hold stronger moral attitudes than young ones may be an age rather than a cohort effect. We apply mechanisms from social psychology to explain how personal norms may evolve over
Nordblom, Katarina, Zamac, Jovan
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Journal of Social Philosophy, EarlyView.ABSTRACT This paper argues against the secret ballot on the basis of a view of democracy where voters are mutually accountable to one another for their electoral choices. In contrast to Mill's and more recent arguments for opening up the ballot which have a broadly consequentialist nature, this paper offers an principle argument. First it suggests that
Jonathan Seglow
wiley +1 more source