Results 181 to 190 of about 579,606 (342)
Revenue Equalization Systems in a Federation with Tax Evasion [PDF]
We analyse how vertical or horizontal fiscal equalization affects the overprovision of local public goods due to vertical fiscal externality, when there is tax evasion.
Lisa Grazzini, Alessandro Petretto
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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
Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle. [PDF]
Theory Decis, 2017 Piolatto A, Rablen MD.
europepmc +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
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The Mixed Gamble of Competitive Dynamics in Family‐Controlled Firms
Journal of Management Studies, EarlyView.Abstract We extend the mixed gamble perspective to explain how family‐controlled firms frame and evaluate the difficult trade‐off between potential gains and losses in financial wealth (FW) and socioemotional wealth (SEW) when pursuing portfolio‐level strategic initiatives, as captured by competitive aggressiveness and complexity.
Jaeyoung Cho +2 more
wiley +1 more source
The literature on tax evasion and its implication for optimal tax theory has concentrated on income tax evasion. The issue of commodity tax evasion has received relatively little attention even though it is important in many cases, especially in ...
Ray, R.
core
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
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Journal of Management Studies, EarlyView.Abstract While gender diversity on boards of directors (BODs) has recently increased, gender diversity on major board committees (MBCs), which influence board decision‐making directly, has advanced more slowly. Our study therefore delves into the antecedents of gender diversity on MBCs.
Patricio Duran +4 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
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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