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The critical role of ferroptosis in virus-associated hematologic malignancies and its potential value in antiviral-antitumor therapy. [PDF]
VirulenceMiao M, Chen Y, Wang X, Li S, Hu R.
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Economia Politica, 2018
I study the anonymous tax evasion reports collected by the website evasori.info for Italy. I find that tax morale, measured by the number of reports per unit of irregular activity, is negatively associated with the median reported amount. If the utility of reporting evasion is increasing in the amount of the transaction, then, for a fixed cost of ...
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I study the anonymous tax evasion reports collected by the website evasori.info for Italy. I find that tax morale, measured by the number of reports per unit of irregular activity, is negatively associated with the median reported amount. If the utility of reporting evasion is increasing in the amount of the transaction, then, for a fixed cost of ...
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2015
Tax evasion is considered by the international laws and domestic laws of most countries as a form of fraud. In most countries, a gap exists between the expected tax revenues and the tax revenues that are actually collected. This gap is naturally due to tax evasion.
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Tax evasion is considered by the international laws and domestic laws of most countries as a form of fraud. In most countries, a gap exists between the expected tax revenues and the tax revenues that are actually collected. This gap is naturally due to tax evasion.
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Journal of Economic Dynamics and Control, 2013
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
LEVAGGI, Rosella, MENONCIN, Francesco
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zbMATH Open Web Interface contents unavailable due to conflicting licenses.
LEVAGGI, Rosella, MENONCIN, Francesco
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Tax evasion and optimal environmental taxes [PDF]
Journal of Environmental Economics and Management, 2012 This paper introduces a new argument to the debate about the role of environmental taxes in modern tax systems. Some environmental taxes, particularly taxes on gasoline or electricity, are more difficult to evade than taxes on labor or income. When the tax base is shifted in a revenue-neutral manner toward these environmental taxes, the result is a net
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Tax Evasion by Individuals [PDF]
, 2014 The basic deterrence model of tax evasion is described, its main predictions are derived and limitations and flexibility are outlined. Further, the model is interpreted in light of some key institutional features characterising tax enforcement in OECD countries.
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Tax Evasion, Tax Rates, and Reference Dependence
FinanzArchiv, 2004Using 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.
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Tax Perception and Tax Evasion
IIM Kozhikode Society & Management Review, 2017The 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. A pre-test was also carried out to
Rajat Deb, Sourav Chakraborty
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