Results 211 to 220 of about 579,606 (342)
This study empirically investigates the extent of noncompliance with the tax code and examines the determinants of federal income tax evasion in the U.S. Employing a refined version of Feige’s (1986; 1989) General Currency Ratio (GCR) model to estimate a
Cebula, Richard, Feige, Edgar L.
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A New Look at the Laffer Curve and the Displacement Loss from Tax Evasion [PDF]
The two most prominent deadweight losses in public finance are the triangle loss from taxation and the rectangle loss from rent-seeking. This paper suggests that a third type of deadweight loss can rival these two in size and deserves detailed ...
Filip Palda
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Metaethics and the Functions of Moral Language
Philosophy and Phenomenological Research, EarlyView.ABSTRACT Metaethics has long included debates about the function of moral discourse. Some have argued that moral statements express our attitudes, others that they serve as prescriptions for how to act, still others that they describe moral facts or properties.
Amie L. Thomasson
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
COUNTERACTING TAX EVASION IN MALAWI: AN ANALYSIS OF THE METHODS AND A QUEST FOR IMPROVEMENT
Tax Evasion is one of the major problems that Tax Administrations face the world over. This is however more pronounced in Developing countries. Tax Evasion is defined in this paper as the act of illegally paying less taxes (or not paying at all) than the
Chiumya, Chiza
core
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.
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Consent and the Formation of Preferences
Philosophy and Phenomenological Research, EarlyView.ABSTRACT Under ideal conditions, explicit consent and related actions usually change the moral facts in a distinctive way: they make something permissible that was previously impermissible. But they don't do this if the consent is coerced. And it seems they also don't do it if the preferences on which the consent is based were formed in particular ways:
Richard Pettigrew
wiley +1 more source
What's Wrong With “Conceptual Amelioration”?
Philosophy and Phenomenological Research, EarlyView.ABSTRACT Conceptual amelioration aims to make the world a more just place by ameliorating our concepts. I offer three arguments against this enterprise as currently practiced to show how social philosophy aimed at producing social change can be better practiced. First, ameliorators often fail to provide plausible stories to vindicate their claims about
Lidal Dror
wiley +1 more source
Fossil fuel feuds and the ICJ Advisory Opinion on Climate Change
Review of European, Comparative &International Environmental Law, EarlyView.Abstract The Advisory Opinion on Obligations of States in Respect of Climate Change by the International Court of Justice (ICJ) breaks new ground by clearly identifying fossil fuel production, licensing and subsidisation among the activities to which international climate change obligations apply, going as far as suggesting that such activities may ...
Harro van Asselt, Tejas Rao
wiley +1 more source
Regulating via Conditionality: The Instruments of the New Industrial Policy
Regulation &Governance, EarlyView.ABSTRACT Conditionality was a central concern in the development literature of the 1990s. With the significant expansion of targeted public support to private firms since the Great Financial Crisis, the issue of conditionality has once again become a focal point in industrial policy debates.
Fabio Bulfone, Timur Ergen, Erez Maggor
wiley +1 more source