Results 191 to 200 of about 749,119 (303)
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
Tax Evasion in Interrelated Taxes [PDF]
, 2004 In 1969, Shoup postulated that the presence of interrelated taxes in a tax system would reinforce the tax penalty system ("self-reinforcing penalty system of taxes"). In this paper, we have tried to formally develop this idea. We find that in order for tax reinforcement to be maintained, it is necessary for interrelated taxes to be administered by a ...
openaire +2 more sources
WP 11 - Tax evasion and the source of income: An experimental study in Albania and the Netherlands [PDF]
A series of experiments among different social groups in both Albania and the Netherlands give the opportunity to compare behavioral patterns related to tax evasion.
Klarita Gërxhani, Schram, A.
core
Against All Odds: How Rituals Sustain Engagement with Intractable Social Problems
Journal of Management Studies, EarlyView.Abstract Being confronted with seemingly intractable problems such as refugee crises, climate change, or poverty is daunting and can risk a sense of meaninglessness for organizational actors working on these issues. We focus on the pervasive use of representations, including assessments and evaluations, to deal with intractable problems, even though ...
Corinna Frey‐Heger +2 more
wiley +1 more source
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
The Impact of Various Tax Bases and Rates on Cannabis Consumption Among US Adults Who use Recreational Cannabis. [PDF]
Health EconABSTRACT As an increasing number of states legalize recreational cannabis, it is increasingly important to understand the optimal tax design for recreational cannabis. Currently, various tax bases (weight, potency, price) and rates are used. However, the empirical evidence on the impact of tax‐related attributes (pre‐tax prices, tetrahydrocannabinol ...
He Y, Xu L, Park H, Ma S, Shang C.
europepmc +2 more sources
Behavioral Factors in Tax Preparer and Tax Compliance Choices
Kyklos, EarlyView.ABSTRACT What tax preparer characteristics are most important to taxpayers in their decision to use a tax preparer, and how does this choice of a tax preparer affect subsequent taxpayer compliance? We use laboratory experiments to examine these questions. We find that individuals in this environment simultaneously choose a preparer and their compliance
James Alm +4 more
wiley +1 more source
Anti‐Money Laundering Regulations and House Prices in OECD Countries
Kyklos, EarlyView.ABSTRACT The debate over the impact of money laundering on real estate prices has become a pressing issue in recent years, particularly in developed economies. The aim of this study is to examine the relationship between anti‐money laundering (AML) regulations and house prices in a sample of OECD countries over the period 2012–2023.
Hassan F. Gholipour +2 more
wiley +1 more source
Illegal markets for cigarettes and e-cigarettes. [PDF]
Proc Natl Acad Sci U S AKenkel D, Phillips G.
europepmc +1 more source
The Effect of Ramadan on Tax Compliance: Empirical Evidence on Religiosity and Tax Morale
Kyklos, EarlyView.ABSTRACT This study examines how religiosity and tax morale affect voluntary and enforced tax compliance by comparing Ramadan and non‐Ramadan periods in Turkiye (Isparta). Data collected from a Turkish taxpayer sample were evaluated using multiple regression analysis.
Suleyman Dikmen
wiley +1 more source