Results 151 to 160 of about 113,216 (292)
A Polyphonic Debate on Social Equity Budgeting
Public Administration, EarlyView.ABSTRACT This paper is polyphonic (i.e., a debate involving multiple perspectives) and highlights emerging interdisciplinary thoughts on past, current, and future social equity budgeting (SEB). We present a vision for the field and emphasize the potential impact of this paper. We hope to enliven debates regarding context, underpinning philosophies, and
Bruce D. McDonald III +9 more
wiley +1 more source
Why People Evade Taxes in the Czech and Slovak Republics: A Tale of Twins [PDF]
The present paper uses a survey of 1062 Czechs and 524 Slovaks to ask why people evade taxes. We maintain that the Czech and Slovak Republics are “twins” separated at birth and that divergences between these countries since their separation in 1992 can ...
Filip Palda, Jan Hanousek
core
Fighting Corruption Through Accountability? A Survey Experiment 感覺課責能否抑制貪腐?來自調查實驗的證據
Public Administration, EarlyView.ABSTRACT Democratic Weberian bureaucracy is facing great challenges upholding public values as we see turbulent party politics disrupt merit‐based systems, causing bureaucrats' goal displacement and conflicting compliance under multiple accountability mechanisms.
Ming‐feng Kuo, Hsini Huang
wiley +1 more source
, 2001 In this paper I take a 'public choice' approach to the problem of tax evasion. Moreover, I assume that people will be more willing to pay their taxes when they trust the government more. Thus, we would expect that tax evasion would be lower, ceteris paribus, the more responsive governments are to their citizens’ wishes.
openaire +2 more sources
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
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Lessons on State and Local Income Taxes From the Twenty‐First Century and Challenges for the Future
Public Budgeting &Finance, EarlyView.Abstract I survey recent research on subnational income tax policy, arguing that a defining feature is geography. Geographic boundaries limit the power of subnational governments to tax people and activities. The article discusses where income should be taxed and the effects of these tax rules on the interjurisdictional mobility of people and jobs.
David R. Agrawal
wiley +1 more source
Tax Evasion, Welfare Fraud, and "The Broken Windows" Effect: An Experiment in Belgium, France and the Netherlands [PDF]
In a series of experiments conducted in Belgium (Wallonia and Flanders), France and the Netherlands, we compare behavior regarding tax evasion and welfare dodging, with and without information about others' behavior.
Lefèbvre, Mathieu +3 more
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Fossil fuel feuds and the ICJ Advisory Opinion on Climate Change
Review of European, Comparative &International Environmental Law, EarlyView.Abstract The Advisory Opinion on Obligations of States in Respect of Climate Change by the International Court of Justice (ICJ) breaks new ground by clearly identifying fossil fuel production, licensing and subsidisation among the activities to which international climate change obligations apply, going as far as suggesting that such activities may ...
Harro van Asselt, Tejas Rao
wiley +1 more source
Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle. [PDF]
Theory Decis, 2017 Piolatto A, Rablen MD.
europepmc +1 more source
Regulating via Conditionality: The Instruments of the New Industrial Policy
Regulation &Governance, EarlyView.ABSTRACT Conditionality was a central concern in the development literature of the 1990s. With the significant expansion of targeted public support to private firms since the Great Financial Crisis, the issue of conditionality has once again become a focal point in industrial policy debates.
Fabio Bulfone, Timur Ergen, Erez Maggor
wiley +1 more source