Results 161 to 170 of about 115,868 (319)
Tax Evasion in Interrelated Taxes [PDF]
In 1969, Shoup postulated that the presence of interrelated taxes in a tax system would reinforce the system of tax penalty ("self-reinforcing penalty system of taxes"). In this paper, we have tried to formally develop this idea.
Alejandro Esteller-More
core
City Digitalization and Corporate Financial Fraud: An Information Asymmetry Perspective
Journal of Management Studies, EarlyView.Abstract One pivotal driver of corporate financial fraud is the information asymmetry between cooperative executives and external stakeholders. We propose that city‐level digitalization can mitigate such information asymmetry and deter financial fraud of local firms.
Lu Shen, Kevin Zheng Zhou, Daokang Luo
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
Mental Accounting in Tax Evasion Decisions An Experiment on Underreporting and Overdeducting
, 2015 Martin Fochmann, Nadja Wolf
openalex +1 more source
Tax Evasion and Competition [PDF]
Using a Cournot oligopoly model with an endogenous number of firms and evasion of indirect taxes, this paper shows that more intense competition may have the negative side-effect of eroding tax revenues by increasing tax evasion. This will be the case if
Laszlo Goerke, Marco Runkel
core
The Mixed Gamble of Competitive Dynamics in Family‐Controlled Firms
Journal of Management Studies, EarlyView.Abstract We extend the mixed gamble perspective to explain how family‐controlled firms frame and evaluate the difficult trade‐off between potential gains and losses in financial wealth (FW) and socioemotional wealth (SEW) when pursuing portfolio‐level strategic initiatives, as captured by competitive aggressiveness and complexity.
Jaeyoung Cho +2 more
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
Overall analysis of the tax evasion phenomenon and its dynamics in Romania after 1989 [PDF]
In this paper the tax dodger phenomenon is approached from the perspective of the tax evasion identified as a consequence of the fiscal inspection activity. Based on the data referring to the level and dynamics of the tax dodger phenomenon have been made
Stela Aurelia Toader
core
Journal of Management Studies, EarlyView.Abstract While gender diversity on boards of directors (BODs) has recently increased, gender diversity on major board committees (MBCs), which influence board decision‐making directly, has advanced more slowly. Our study therefore delves into the antecedents of gender diversity on MBCs.
Patricio Duran +4 more
wiley +1 more source