Results 271 to 280 of about 749,119 (303)

Tax Evasion, Tax Rates, and Reference Dependence

FinanzArchiv, 2004
Using cumulative prospect theory as a notable example of reference-dependent preference, we revisit the basic portfolio model of tax evasion. We show that some controversial implications of the standard expected-utility theory, including that of a negative relationship between tax rates and evaded income, can be corrected in a direction more consistent
ZANARDI, ALBERTO, BERNASCONI M.
openaire   +3 more sources

Tax Perception and Tax Evasion

IIM Kozhikode Society & Management Review, 2017
The study attempts to report the factors that are responsible for people’s perceptions about taxation, in general, and tax evasion, in particular. The study frames a model, based on which research hypotheses are derived. Adopting crosssectional research design, a survey was carried out on a sample of 125 respondents.
Rajat Deb, Sourav Chakraborty
openaire   +1 more source

Tax Evasion and Reciprocity

2021
Elena D'Agostino, Marco Alberto De Benedetto   +1 more
openaire   +2 more sources

Tax Evasion

2007
Abstract Even compared to other white-collar crimes, tax crimes seem ambiguous in their moral character: no one likes to pay taxes, and most people take steps to minimize their liability; however, we recognize that taxes are the fuel on which a liberal society runs, and we resent it when others fail to pay their fair share.
openaire   +1 more source

Entrepreneurship and Tax Evasion

SSRN Electronic Journal, 2022
openaire   +1 more source

Can e-government initiatives alleviate tax evasion? The moderation effect of ICT

Technological Forecasting and Social Change, 2021
Ali Uyar, Cemil Kuzey, Muhammad Shahbaz   +2 more
exaly  

The influence of religiosity on tax evasion attitudes in Lebanon

Journal of International Accounting, Auditing and Taxation, 2020
Yusuf Sidani
exaly  

Tax evasion and financial instability

Journal of Financial Crime, 2020
Peterson K Ozili
exaly  

Differences in tax evasion attitudes between students and entrepreneurs under the slippery slope framework

Journal of Economic Behavior and Organization, 2022
Mateusz Kopyt, Larissa Batrancea, Janusz Kudła   +2 more
exaly  

Determinants of tax evasion: A cross-country investigation

Journal of International Accounting, Auditing and Taxation, 2006
Grant Richardson
exaly