Results 81 to 90 of about 9,086 (285)
Polarization over the priority of political problems
American Journal of Political Science, EarlyView.Abstract What drives ideological division about political problems? When prioritizing which problems are most in need of redress, voters might disagree about the severity of individual outcomes that constitute such problems; the prevalence of those problems; or whether such problems are amenable to solution by government action. We field a large survey
Benjamin E. Lauderdale, Jack Blumenau
wiley +1 more source
Designing an effective tax evasion prevention policy [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2019 Taxation has always been overcast by the prospect of tax evasion. The phenomenon of tax evasion is based on resistance to paying taxes. It is influenced by numerous factors and accompanied by diverse financial, legal, economic, social, psychological and ...
Dimitrijević Marina
doaj
Tax evasion in Serbia: A key driver of economic instability [PDF]
Ekonomija: teorija i praksaIn the last 20 years, the Republic of Serbia has undergone drastic changes in its economy and business environment, accompanied by evolving tax legislation.
Ljubičić Ivana, Nastić Sanda
doaj +1 more source
Argumentation strategies in party competition
American Journal of Political Science, EarlyView.Abstract Political parties' rhetorical strategies play a crucial role in shaping public opinion and electoral outcomes. To gain insight into what kind of arguments parties present to the public, and under what conditions, we develop a model of argumentation where parties compete to persuade voters before engaging in platform competition.
Catherine Hafer +2 more
wiley +1 more source
Does government institutional reform deter corporate tax evasion? Evidence from China. [PDF]
PLoS One, 2022 Xu J, Zhu M, Song S, Wu Y.
europepmc +1 more source
Journal of Public Economic Theory, 2008 AbstractA strictly risk‐averse manager makes joint decisions on a firm's tax payments and book profit declarations according to accounting standards. It is analyzed how the incentives to overpay or evade taxes and to inflate book profits are influenced by (1) the composition of the manager's remuneration, (2) the ability to control the manager's ...
openaire +3 more sources
American Ethnologist, EarlyView.Abstract For millions of working‐class Mexicans, property has turned into rent. This transformation has fundamentally dislocated social reproduction in Mexico by eroding households’ ability to envision themselves as holders of patrimony and as lasting social formations. To understand how and to what effect property turned into rent, we must look to the
Inés Escobar González
wiley +1 more source
Do Taxpayers Embrace Social Norms to Comply? Empirical Evidence From Indonesia
Asian-Pacific Economic Literature, EarlyView.ABSTRACT This study explores the powerful role societal norms play in shaping taxpayers' behaviour in Indonesia, with a focus on how the prevalence of compliance influences both tax filing and payment practices. By examining the ratio of tax evaders to compliant taxpayers in specific regions, we measured the strength of these norms and explored their ...
Yon Arsal, Arifin Rosid, Agung Satyadini
wiley +1 more source
A VAR Analysis Regarding Tax Evasion and Tax Pressure in Romania [PDF]
Ovidius University Annals: Economic Sciences Series, 2017 The tax burden is viewed, in both empirical and theoretical studies, as the main determinant of tax evasion and the shadow economy. There is an increasing fiscal pressure which suggest that taxpayers are affected by a stable over-burden of fiscal ...
Boștină Florin
doaj
Taxing the rich policy, evasion behavior, and portfolio choice: A sustainability perspective
Cogent Business & Management, 2018 In the spring of 2016, the tax-evasion revelations from the Panama Papers regarding the international clients of Mossack Fonseca shook the financial world.
Kuo-Shing Chen, Huolien Tsai
doaj +1 more source