Results 161 to 170 of about 749,119 (303)
COUNTERACTING TAX EVASION IN MALAWI: AN ANALYSIS OF THE METHODS AND A QUEST FOR IMPROVEMENT [PDF]
Tax Evasion is one of the major problems that Tax Administrations face the world over. This is however more pronounced in Developing countries. Tax Evasion is defined in this paper as the act of illegally paying less taxes (or not paying at all) than the
Chiumya, Chiza
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
Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle. [PDF]
Theory Decis, 2017 Piolatto A, Rablen MD.
europepmc +1 more source
Black cash tax evasion in Russia: Its forms, incentives and consequences at firm level [PDF]
This paper discusses Russia’s "black cash" economy. Using interviews and survey data, we examine the mechanics of several distinctly Russian tax evasion schemes and attempt a rough estimate of the scale and dynamics involved in tax evasion based on black
Yakovlev, Andrei
core
Women in business: Gender and commercial space in nineteenth‐century Glasgow
The Economic History Review, EarlyView.Abstract Focusing on women entrepreneurs in a large British city, we examine how women's commercially listed businesses populated that city. Using commercial property rental records, our study allows us to understand sectoral variation and the distribution of businesses across the city and to assess both the absolute and relative contribution of women ...
Graeme Acheson +2 more
wiley +1 more source
The Analysis of an Economic Growth Model with Tax Evasion and Delay [PDF]
In this paper we formulate an economic model with tax evasion, corruption and taxes. In the first part the static model is considered, where there are a representative agent and a public institution.
Mihaela NEAMTU, Olivia BUNDAU
core
The Economic History Review, EarlyView.Abstract When studying French prices between 1938 and 1949, economists and historians face a paradox: whilst a vast black market shaped daily life, official indices recorded only state‐controlled prices. This article addresses the issue by introducing a new consumer price index that incorporates both official and black market prices.
Patrice Baubeau, Matéo Teixeira
wiley +1 more source
Local economic resilience and economic specialization in Greece during the crisis
Regional Science Policy &Practice, EarlyView., 2023 Abstract This paper scrutinizes the issue of economic resilience, aiming to detect the existence of a systematic link with economic specialization. To this end, the paper conducts an empirical analysis at the local (i.e., municipal) level of Greece during the economic crisis period (2009–2015), providing cartographic visualizations and spatial ...
Panagiotis Artelaris +2 more
wiley +1 more source
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
core
Global Banks and Local Rules: The Effects of Macroprudential Policy on US Bank Branch Lending
European Financial Management, EarlyView.ABSTRACT The discretionary nature of macroprudential policy implementation may stimulate regulatory arbitrage opportunities by global banks, undermining national regulators’ efforts to fine‐tune business, credit or financial cycles within the domestic perimeter. This paper examines how local macroprudential tools affect the lending behaviour of foreign
Carmela D'Avino +3 more
wiley +1 more source