Results 191 to 200 of about 579,606 (342)
Survey dataset on key drivers of tax evasion. [PDF]
Data BriefAl-Jundi SA, Augustine R.
europepmc +1 more source
Tax avoidance, tax evasion, and tax flight: Do legal differences matter? [PDF]
Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that ...
Friedrich Schneider +2 more
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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
Investigating the dynamics of tax evasion and revenue leakage in somali customs. [PDF]
PLoS OneNor MI, Mohamed AA.
europepmc +1 more source
Social Interaction in Tax Evasion
We analyze the tax evasion problem with social interaction among the taxpayers. If the authority commits to a fixed auditing probability, a positive share of cheating is obtained in equilibrium.
Lipatov, Vilen
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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
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
Tax evasion and financial repression: A reconsideration using endogenous growth models
Using two dynamic monetary general equilibrium models characterized by endogenous growth, financial repression and endogenously determined tax evasion, we analyze whether financial repression can be explained by tax evasion.
Emmanuel Ziramba, Rangan Gupta
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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