Tax Evasion and Economies in Transition: Lessons from Tax Theory [PDF]
This study considers the pervasive tax evasion of transition economies, with particular reference to Russia’s tax system. Starting with a survey of theoretical literature on tax evasion and corruption, it argues that, although standard tax theory offers ...
Pirttilä, Jukka
core
‘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
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
Tax avoidance and tax evasion: current insights and future research directions from an emerging economy [PDF]
AJAR (Asian Journal of Accounting Research)Purpose – This study aims to identify factors affecting tax avoidance and tax evasion in Bangladesh and propose a future research agenda. Design/methodology/approach – This paper reviewed 423 articles published between 2010 and 2023 using a systematic ...
Md Shamim Hossain +3 more
doaj +1 more source
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
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 Community Effects in Italy [PDF]
I propose an analysis of tax evasion in Italy using the data collected by the website evasori.info. This site collects reports by random internet users of the transactions in which they were involved that, lacking any legal receipt, were hidden from the ...
Francesco Flaviano Russo
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Why do Public Debates Escalate? Trigger Points and the Moral Dynamics of “Hot Politics”
The British Journal of Sociology, EarlyView.ABSTRACT Escalating, emotionally charged, and moralized forms of controversy are a central feature of contemporary politics. Our study develops a framework for understanding how political debates between ordinary citizens become heated; why certain issues provoke particularly strong emotions; and how this affective potential is weaponized by ...
Linus Westheuser +2 more
wiley +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
Bribes and Business Tax Evasion [PDF]
This paper investigates the role of governance, in particular bribes to tax officials, in shaping business tax compliance behavior in transition economies.
David Joulfaian
core