Results 61 to 70 of about 115,868 (319)

Corruption and Tax Evasion [PDF]

Doğuş Üniversitesi Dergisi, 2006
Yolsuzluk ve vergi kacakciligi sorunlari literaturde daha once ayri ayri incelendi. Vergi kacakciligi da bir yolsuzluk olsa da, bu makalede yolsuzluk devlet memurunun rusvet almasi ve vergi kacakciligi da mukellefin yasalara aykiri davranarak odemesi gereken vergiyi odememesi olarak tanimlanmistir.
openaire   +2 more sources

Unraveling Corruption and State Capacity With Heterogeneous Productivity

Southern Economic Journal, EarlyView.
ABSTRACT We present a model of corruption involving entrepreneurs with heterogeneous productivities. The model incorporates two types of technologies: a costly “good” technology that generates positive externalities and a “bad” technology that is cheaper to adopt but lacks externalities.
Diego Carrasco, Nhan Buu Phan, Shino Takayama   +2 more
wiley   +1 more source

Tax avoidance or tax evasion? : the difference between tax avoidance and tax evasion is the thickness of a prison wall (Denis Healey) [PDF]

, 2015
This article seeks to distinguish clearly between tax avoidance and tax evasion. These concepts are not new to the field of taxation as they have been contested since 1900.
Xuereb, Ann
core  

Fiscal grievance politics: wealth taxation and master‐race democracy in post‐coup Bolivia Politique des griefs fiscaux : impôt sur la fortune et démocratie de la race maîtresse en Bolivie post‐coup d’État

Journal of the Royal Anthropological Institute, EarlyView.
This article analyses a new wealth tax (the IGF) in Bolivia against the backdrop of the 2019 ousting of former president Evo Morales. In doing so, it engages calls for ‘a return to politics’ in anthropology by proposing the notion of a ‘fiscal grievance politics’ as animating elite opposition to the tax in lowland Santa Cruz department. I show that the
Charles Dolph
wiley   +1 more source

Joint audit and tax fraud: Case of listed American companies [PDF]

Contabilitate şi Informatică de Gestiune
Research Question: How does the presence of joint auditors impact tax evasion practices in publicly traded U.S. companies, and what role does audit committee expertise play in mitigating tax evasion?
Hamza Ben Said, Salma Damak Ayadi, Feten Arfaoui   +2 more
doaj   +1 more source

‘Let's Turn the Grass Into Meat’: Animal Husbandry as Women's Work in Cold War North Korea

Gender &History, EarlyView.
ABSTRACT In postcolonial North Korea, the future of the nation was said to be a function of the feedlot. Unobtainable on the battlefields of the recently ended Korean War, liberation and unification of the peninsula became a question of competitive developmentalism.
Sunho Ko, Derek J. Kramer
wiley   +1 more source

Tax evasion and the law in Nigeria

Проблеми Законності, 2017
This paper has dealt with the incidence of tax evasion and how the law in Nigeria has tackled the problem. It came against the background of massive tax evasion in the country which has resulted in the loss of needed revenue for development.
Enya Matthew Nwocha
doaj   +1 more source

Inflation and Tax Evasion: An Empirical Analysis [PDF]

, 1986
This paper contains an analysis of the effect of inflation on aggregate tax evasion in the United States over the period 1947-81. It is found that tax evasion in both absolute and relative terms is positively related to the inflation rate.
Crane, Steven E., Nourzad, Farrokh
core   +1 more source

THE LEGITIMACY TRAP: Street Vending Heterogeneity and Selective Enforcement in San Francisco

International Journal of Urban and Regional Research, EarlyView.
Abstract Literature on street vending regulation often emphasizes the challenges in enforcing legal frameworks due to unclear laws or insufficient state capacity. However, it tends to overlook diversity among vendors themselves along crucial parameters such as spatial location, community ties and processes of goods procurement.
Irene Farah
wiley   +1 more source

Capital and the Family

The British Journal of Sociology, EarlyView.
ABSTRACT How are capital and the family interconnected in contemporary capitalism? In this article, we argue that they come together in owning relations. By owning capital across generations, families bridge the temporal gap between the durability of capital and the finite lifespan of private property holders and thus resolve the problem of bona ...
Jens Beckert, Isabell Stamm
wiley   +1 more source