Results 81 to 90 of about 115,868 (319)
Finding out who the crooks are - Tax evasion with sequential auditing [PDF]
This paper investigates multi-item moral hazard with auditing contests. Although the presented model is widely applicable, we choose tax evasion as an exemplary application.
Ralph C Bayer
core
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
Tax Rates and Tax Evasion: An Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy [PDF]
By using official time series of the Italian evaded VAT base (Ministry of Finance) for the period 1980-2004 we investigate empirically the long-run characteristics of tax evasion and the relationship with the tax burden.
Chiarini, Bruno +2 more
core
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
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
Tax evasion and tax changes in Hungary [PDF]
Tax evasion reduces the efficiency of the economy as unequal opportunities of tax evasion leads to an inefficient distribution of resources. In Hungary, based on data for 2005–2006, tax evasion resulted in a transfer of 7.9 per cent of GDP from taxpayers
Gábor P. Kiss, Judit Krekó
core
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
, 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