Results 71 to 80 of about 9,086 (285)
CEO‐Board Social Ties and Corporate Tax Avoidance
Accounting &Finance, EarlyView.ABSTRACT This study examines CEO‐board social ties that engage in corporate tax avoidance. We find that an increasing proportion of CEO‐board social ties in a firm is associated with higher levels of tax avoidance. Our results withstand several endogeneity tests, including propensity score matching, entropy balancing and a difference‐in‐differences ...
Chen Chen +3 more
wiley +1 more source
Unveiling Corruption's Influence on Insider Trading: US Insights
Accounting &Finance, EarlyView.ABSTRACT This study examines the relationship between state‐level political corruption and firm‐level insider trading in the United States. State corruption is proxied using Department of Justice court cases involving corrupt activities. The findings reveal a positive and statistically significant association between political corruption and insider ...
Ahmed Al‐Hadi +3 more
wiley +1 more source
Liberalism as a Way of Political Life: The Case of George Brandis
Australian Journal of Politics &History, EarlyView.The lawyer, politician, and diplomat George Brandis was the leading intellectual representative of moderate or “small‐l” liberalism in the contemporary Liberal Party. He criticised John Howard for an ad hoc balancing of liberalism and conservatism. Brandis believed the Liberal Party necessarily included conservatives, but to him their role was to be a ...
Geoffrey Robinson
wiley +1 more source
Threshold analysis regarding the optimal tax rate and tax evasion. Empirical evidence from Taiwan. [PDF]
PLoS One, 2023 Wang YK, Wang YK, Zhang L.
europepmc +1 more source
Populism and the rule of law: The importance of institutional legacies
American Journal of Political Science, EarlyView.Abstract Existing work sees populist governments undermining the rule of law because they seek to dismantle institutional constraints on their personalistic plebiscitarian rule. We argue that populist rulers pose a greater threat to legal impartiality, equality, and compliance when they face a legacy of weak rule of law.
Andreas Kyriacou, Pedro Trivin
wiley +1 more source
, 2012 AbstractThis article briefly maps the domain of tax evasion and draws on the best data available from the United States to illustrate the magnitude of the problem. It reviews the scientific literature on the primary drivers of tax evasion. The nature and extent of tax evasion vary across contexts and time, depending on opportunity to evade tax and the ...
openaire +2 more sources
Investigation of the relationship between macro-economic variables and tax evasion using nonlinear approaches [PDF]
اقتصاد باثباتThe main purpose of present study is to investigate the relationship between macroeconomic variables and tax evasion using nonlinear approaches. . First of all, it was used Markov Switching Vector Autoregression method, statistics and information from ...
masoumeh motallebi, Mohammad Alizadeh
doaj +1 more source
A dataset on declared tax evasion attitudes of students and entrepreneurs from Poland under the slippery slope framework. [PDF]
Data Brief, 2023 Batrancea LM +3 more
europepmc +1 more source