Results 161 to 170 of about 579,606 (342)
Women in business: Gender and commercial space in nineteenth‐century Glasgow
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
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
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
In this paper we analyze a tax evasion game with taxpayer learning by imitation. If the authority commits to a fixed auditing probability, a positive share of cheating is obtained in equilibrium.
Lipatov, Vilen
core
Tax Progressivity and Tax Evasion [PDF]
More progressive income taxes raise employment in models of imperfectly competitive labour markets. However, this prediction is not robust to modifications of the analytical structure.
Laszlo Goerke
core
ABSTRACT This paper examines the daily experiences of Jua Kali women entrepreneurs in Western Kenya, unpacking how gendered power relations are enacted within informal marketplaces and how women entrepreneurs mobilize agency within these structurally and institutionally constrained contexts.
Tabitha Sindani +3 more
wiley +1 more source
Income tax evasion in a society of heterogeneous agents: Evidence from an agent-based model [PDF]
We analyze the evolution and extent of income tax evasion under alternative governmental policies in an agent-based model with heterogeneous agents. A novel aspect of our modeling is the use of an exponential utility function, which allows us to assume ...
Hokamp, Sascha, Pickhardt, Michael
core
Cash for Transactions or Store‐of‐Value? A Comparative Study on Scandinavian Countries and Canada
ABSTRACT We estimate the demand for transactional and non‐transactional cash balances (banknotes and coins) in Canada, Denmark, Iceland, Sweden and Norway over the last decades exploiting the seasonality of cash demand. These countries share many features that are relevant for cash demand, but nevertheless show large differences in terms of aggregate ...
Carl Andreas Claussen +2 more
wiley +1 more source
State coercion, moral attitudes, and tax compliance: Evidence from a national factorial survey experiment of income tax evasion. [PDF]
Robbins B, Kiser E.
europepmc +1 more source

