Results 301 to 310 of about 115,868 (319)
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Journal of Public Economics, 1984
Abstract This paper examines some aspects of the decision to evade indirect taxes in the context of a monopolistic firm: in particular, the degree of interdependence between the tax shifting and the tax evasion decisions is analyzed both in the case of a fixed and of a variable probability of being detected.
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Abstract This paper examines some aspects of the decision to evade indirect taxes in the context of a monopolistic firm: in particular, the degree of interdependence between the tax shifting and the tax evasion decisions is analyzed both in the case of a fixed and of a variable probability of being detected.
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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.
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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.
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Tax morale and tax evasion reports
Economics Letters, 2013The study proposes a new measure of tax morale for Italy based on voluntary tax evasion reports. Using this measure, I detected a positive relationship between tax morale and social capital, political participation, and immigration, but a negative relationship between tax morale and the dissatisfaction with public services and unemployment.
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2014
This contribution surveys theoretical analyses of tax evasion by firms. It uses a simple model in which the firm determines economic activity and the under-declaration of the tax base to integrate various approaches into a coherent analytical framework. Initially, the chapter characterises the basic features of the firm's decision.
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This contribution surveys theoretical analyses of tax evasion by firms. It uses a simple model in which the firm determines economic activity and the under-declaration of the tax base to integrate various approaches into a coherent analytical framework. Initially, the chapter characterises the basic features of the firm's decision.
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2015
Tax avoidance is a highly debatable moral issue, on the one hand in the Commissioner of Tax v Ferera (Former Rhodesia (Zimbabwe case) Commissioner of Tax v Ferera 1976 (2) SA 653 (RAD), 38 SATC 66, 1976 Taxpayer 167 at 241. Also, idem Emslie, Trevor; Davis, Dennis; Hutton, SJ; & Olivier, Lynette Income Tax Cases & Materials 3rd Ed (2001), South Africa,
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Tax avoidance is a highly debatable moral issue, on the one hand in the Commissioner of Tax v Ferera (Former Rhodesia (Zimbabwe case) Commissioner of Tax v Ferera 1976 (2) SA 653 (RAD), 38 SATC 66, 1976 Taxpayer 167 at 241. Also, idem Emslie, Trevor; Davis, Dennis; Hutton, SJ; & Olivier, Lynette Income Tax Cases & Materials 3rd Ed (2001), South Africa,
openaire +1 more source