Results 201 to 210 of about 579,606 (342)
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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Fighting Corruption Through Accountability? A Survey Experiment 感覺課責能否抑制貪腐?來自調查實驗的證據
Public Administration, EarlyView.ABSTRACT Democratic Weberian bureaucracy is facing great challenges upholding public values as we see turbulent party politics disrupt merit‐based systems, causing bureaucrats' goal displacement and conflicting compliance under multiple accountability mechanisms.
Ming‐feng Kuo, Hsini Huang
wiley +1 more source
Philanthropy for the Disenfranchised
Philosophy &Public Affairs, EarlyView.ABSTRACT Philanthropy has an uneasy relationship with democracy. It distributes decision‐making power plutocratically, in proportion to wealth. It allows unelected, unaccountable, and often untrustworthy individuals to shape social outcomes. And it does so in domains where democracy should be authoritative. Yet, at the same time, philanthropy does much
Jacob Barrett
wiley +1 more source
Lessons on State and Local Income Taxes From the Twenty‐First Century and Challenges for the Future
Public Budgeting &Finance, EarlyView.Abstract I survey recent research on subnational income tax policy, arguing that a defining feature is geography. Geographic boundaries limit the power of subnational governments to tax people and activities. The article discusses where income should be taxed and the effects of these tax rules on the interjurisdictional mobility of people and jobs.
David R. Agrawal
wiley +1 more source
Distributional implications of income tax evasion in Greece, Hungary and Italy
Even though tax evasion has been the focus of a growing volume of research in recent years, the issue of its distributional impact is still relatively neglected.
Benedek, Dóra +5 more
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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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An Analysis of Proactive State Monitoring of Local Government Debt Issuance
Public Budgeting &Finance, EarlyView.Abstract Debt monitoring rules are a type of fiscal rule that allows states to proactively oversee their local government borrowing. This study examines how these rules impact local borrowing costs using a mixed‐methods approach. It reviews state codes to classify debt monitoring features and creates a rigor index to measure state involvement.
Justina Jose
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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Learning From 25 Years of Changes in Business Tax Policy
Public Budgeting &Finance, EarlyView.Abstract This paper summarizes the significant changes to the taxation of business income in the United States over the last 25 years and how the resulting policy variation has helped inform research on business taxation. The survey of research on the topic covers investment incentives, international taxation, corporate financial policy, issues with ...
Jason DeBacker, Aerfate Haimiti
wiley +1 more source