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Expansion of low-price cigarette market and its implications for cigarette tax revenue: Evidence from Bangladesh. [PDF]
Hossain MN +3 more
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Profit shifting from Nigeria to Europe: The impact on human rights. [PDF]
Etter-Phoya R +4 more
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The role of pioneering transcription factors, chromatin accessibility and epigenetic reprogramming in oncogenic viruses. [PDF]
Kgatle M +5 more
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Can e-government initiatives alleviate tax evasion? The moderation effect of ICT
Technological Forecasting and Social Change, 2021Drawing on modernization and institutional theories, this study tests the association between the digitalization of government services and tax evasion via the moderation effect of information and communication technologies (ICTs).
Ali Uyar, Khalil Nimer, Cemil Kuzey
exaly +2 more sources
Standard models of tax evasion implicitly assume that evasion is either fully detected, or not detected at all. Empirically, this is not the case, casting into doubt the traditional rationales for interior evasion choices. I propose two alternative, dynamic explanations for interior tax evasion rates: First, fines increasing in the duration of an ...
Dirk Niepelt
openaire +3 more sources
The influence of religiosity on tax evasion attitudes in Lebanon
Journal of International Accounting, Auditing and Taxation, 2020This paper explores tax evasion attitudes and their association with religiosity in a religiously diverse context characterized by a weak tax administration.
Yusuf Sidani
exaly +2 more sources
Does innovation capacity reduce tax evasion? Moderating effect of intellectual property rights
Technological Forecasting and Social Change, 2021Ali Uyar +2 more
exaly +2 more sources

