Results 181 to 190 of about 749,119 (303)
Rank Dependent Utility, Tax Evasion and Labor Supply [PDF]
In the simple Allingham-Sandmo portfolio model of tax evasion an expected utility maximizer will cheat more than what is estimated in empirical studies.
Kristine von Simson +2 more
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Neurophysiological Methods in Accounting and Finance
Journal of International Financial Management &Accounting, EarlyView.ABSTRACT Recent advances in neuroscience have made neurophysiological methods increasingly accessible, creating a timely opportunity to rethink how accounting and financial decisions are studied. Yet accounting and finance research has been slow to exploit its full potential.
Gaia Bassani, Silvio Vismara
wiley +1 more source
Fighting Income Tax Evasion with Positive Rewards: Experimental Evidence [PDF]
This paper provides experimental evidence regarding the influence of positive rewards on income tax evasion behavior. In particular, we experimentally test the impact of positive rewards in form of individual lottery winnings for honest taxpayers.
Cécile Bazart, Michael Pickhardt
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The Voice Disrupted: Articulation, Hesitation, and Moral Seriousness in F. R. Leavis's Pedagogy
Critical Quarterly, EarlyView.
Steven Cranfield
wiley +1 more source
The Architecture of Consolidation: Nests of Corporate Control in the Agrochemical Network
Journal of Agrarian Change, EarlyView.ABSTRACT Research on agricultural consolidation tends to equate corporate control with the dominance of a few large firms. We take an alternative approach that examines control through the explosive growth of legally distinct firms that fragment accountability. Using a new global dataset of 6982 entities linked to BASF, Bayer, Corteva, Dow, DuPont, FMC,
Loka Ashwood +5 more
wiley +1 more source
Endogenous Corruption and Tax Evasion in a Dynamic Model [PDF]
When the government provides public services necessary to production tax evasion results in some degree of income redistribution which may imply an higher or a lower level of aggregate income in the longrun.
Antonio Acconcia
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Smart Cities, Urban Transportation and Air Quality: A Decade of Literature on Italian Largest Cities
Journal of Economic Surveys, EarlyView.ABSTRACT Traffic congestion and its associated negative impacts on economic performance and environmental sustainability, particularly air quality, have long plagued urban centers. This article reviews the technologies and policies adopted by major Italian cities to address these issues, focusing on interventions from 2014 to 2024. Through a keyword co‐
Vittoria Iannuzzi, Matteo Migheli
wiley +1 more source
Theorizing Waste as a Technique of Power in Capitalistic Stakeholder Relations
Journal of Management Studies, EarlyView.Abstract Waste is an important socio‐ecological challenge of contemporary capitalism, contributing to climate change and environmental degradation. Despite its pervasiveness and its impacts on diverse stakeholders, it yet remains largely underexplored in management and organization studies.
Elise Lobbedez +2 more
wiley +1 more source
Tax Overpayments, Tax Evasion, and Book-Tax Differences [PDF]
A strictly risk-averse manager makes joint decisions on a firm's tax payments and book profit declarations according to accounting standards. It is analysed how the incentives to overpay or evade taxes and to inflate book profits are influenced by (1 ...
Laszlo Goerke
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