Results 161 to 170 of about 113,216 (292)

Tax Morale, Entrepreneurship, and the Irregular Economy [PDF]

This paper incorporates tax morale into a search and matching model of equilibrium unemployment, with on-the-job search, extended to both the irregular sector and entrepreneurship.
Gaetano Lisi, Maurizio Pugno
core   +1 more source

Trust Norms, Distrust, and Worst‐Case Defiance in the COVID‐19 Pandemic

Regulation &Governance, EarlyView.
ABSTRACT When pandemics threaten, governments are expected to protect citizens. Trustworthiness and trust are central to meeting public expectations. Motivational posturing theory differentiates resistant and dismissive defiance during the COVID‐19 pandemic.
Valerie Braithwaite
wiley   +1 more source

The distributional implications of income underreporting in Hungary [PDF]

The paper estimates the distributional implications of income tax evasion in Hungary based on a random sample of administrative tax records of 230 thousand individuals.
Benedek, Dora, Lelkes, Orsolya
core   +1 more source

When Business Breaks the Rules: The Value of a Criminology‐Informed “Organizational” Perspective for the Regulation of White‐Collar and Corporate Crimes

Regulation &Governance, EarlyView.
ABSTRACT This article argues that if the aspiration is to enhance regulatory and governance responses to white‐collar and corporate crimes, consideration of the organization of these offending behaviors must be central to the scholarly, practice, and policy discussion.
Nicholas Lord, Michael Levi
wiley   +1 more source

Investigating the dynamics of tax evasion and revenue leakage in somali customs. [PDF]

PLoS One
Nor MI, Mohamed AA.
europepmc   +1 more source

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  

Competing Under Oath: Can Honesty Pledges Reduce Cheating in Competitive Environments?

Regulation &Governance, EarlyView.
ABSTRACT People frequently compete with one another for awards, benefits, contracts, positions, or roles. One of the regulatory challenges in these contexts lies in preventing people from making dishonest claims to win such competitions. Honesty pledges, asking people to commit to ethical behavior ex ante, have been found to reduce cheating under non ...
Ronit Montal‐Rosenberg, Eyal Peer, Yuval Feldman   +2 more
wiley   +1 more source

A Crime by Any Other Name: Gender Differences in Moral Reasoning When Judging the Tax Evasion of Cryptocurrency Traders. [PDF]

Behav Sci (Basel)
Grym J, Aspara J, Nandy M, Lodh S.
europepmc   +1 more source

APPROACHES REGARDING THE TAX EVASION IN ROMANIA [PDF]

In any economy, the main purpose of the tax system is to provide a solid and stable source of government revenue. On the other hand, a tax system should aim to enable the country\'s economic development and support disadvantaged groups.
DAVID DELIA, POJAR DANIELA
core  

Property as power: A theory of representation

Journal of Social Philosophy, EarlyView.
Rutger Claassen
wiley   +1 more source