Results 171 to 180 of about 115,868 (319)
Journal of Management Studies, EarlyView.Abstract This study investigates how small and medium‐sized enterprises (SMEs) respond to deglobalization and economic nationalism, using historical evidence from fascist Italy, a period of autarky and restricted international trade. While prior research has focused primarily on larger firms, especially multinational enterprises (MNEs), the strategic ...
Valeria Giacomin, Francesco Romagnoli
wiley +1 more source
A Contest with the Taxman: The Impact of Tax Rates on Tax Evasion and Wastefully Invested Resources [PDF]
We develop a moral hazard model with auditing where both the principal and the agent can influence the probability that the true state of nature is verified.
Ralph-C Bayer
core
Journal of Regional Science, Volume 65, Issue 2, Page 403-428, March 2025.ABSTRACT The aim of this article is to exploit an innovative spatial econometric approach to map and study the evolving patterns of industrial districts (IDs). The procedure can be classified as a k‐means cluster‐wise regression procedure and is designed to detect homogeneous areas of subcontracting activity.
Jacopo Canello +3 more
wiley +1 more source
Social Norms and Conditional Cooperative Taxpayers [PDF]
This paper incorporates tax morale into the Allingham Sandmo (1972) model of income tax evasion. Tax morale is interpreted as a social norm for tax compliance.
Traxler, Christian
core
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
Endogenous Tax Evasion and Reserve Requirements: A Comparative Study in the Context of European Economies [PDF]
Given that data indicates several countries with same, or nearly same, degree of tax evasion but widely different levels of reserve requirements, this paper analyzes the relationship between the ``optimal" degree of tax evasion and mandatory cash reserve
Rangan Gupta
core
Illegal, Immoral, Fattening or What?: How Deterrence and Responsive Regulation Shape Tax Morale [PDF]
The traditional economic approach to tax evasion does not appear to be particularly successful in explaining the extent of tax compliance. It is often argued that reciprocity norms which establish a fiscal exchange between the state and the citizens ...
Bruno S. Frey, Lars P. Feld
core
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