Results 81 to 90 of about 768,760 (213)

Behind the Canvas Curtain: Gender, Visibility, and Spectacle in the 1956 Semenyih Incident in the Malayan Emergency

Gender &History, EarlyView.
ABSTRACT This article examines the 1956 Semenyih strip–search scandal in British colonial Malaya during the Malayan Emergency, a counterinsurgency campaign shaped by Cold War politics in Southeast Asia, to explore how non‐elite Chinese women navigated surveillance, humiliation, and limited opportunities to have their grievances recognized.
Alison Fong
wiley   +1 more source

Tax evasion in Serbia: A key driver of economic instability [PDF]

Ekonomija: teorija i praksa
In 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

Stricter Enforcement May Increase Tax Evasion [PDF]

This paper shows that stricter enforcement may increase tax evasion. Individuals vote on a linear income tax which is used to finance lump sum transfers. Stricter enforcement may make redistributive taxation more attractive to the decisive voter. The tax
Rainald Borck
core  

Obligation, Exemption and Remission: The Multi‐Layered Functioning of the Poll Tax (Cizye) in Ottoman Governance during the Long Eighteenth Century

History, EarlyView.
Abstract This article examines the poll tax (Ottoman Turkish cizye; Arabic jizya) levied on non‐Muslim subjects of the Ottoman Empire, not as a fixed, one‐dimensional tax item within the Ottoman fiscal system but as a multi‐layered administrative instrument organized around obligation, exemption and remission.
ÖZLEM BAŞARIR
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  

Investigation of the relationship between macro-economic variables and tax evasion using nonlinear approaches [PDF]

اقتصاد باثبات
The 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

Tax Evasion in Interrelated Taxes [PDF]

In 1969, Shoup postulated that the presence of interrelated taxes in a tax system would reinforce the system of tax penalty ("self-reinforcing penalty system of taxes"). In this paper, we have tried to formally develop this idea.
Alejandro Esteller-More
core  

Castles in the Air: Sectarian Puritanism, the Revolutionary Caribbean and the Forgotten Colony of New Warwick, Trinidad

History, EarlyView.
Abstract This article examines an overlooked attempt to colonize the island of Trinidad during the English Revolution of the 1640s. This project was engineered by a consortium of radical puritans, seeking to create a protected enclave in the New World for separatists, anabaptists and other sectaries.
DAVID R. COMO
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  

Rank dependent expected utility models of tax evasion. [PDF]

In this paper the rank-dependent expected utility theory is substituted for the expected utility theory in models of tax evasion. It is demonstrated that the comparative statics results of the expected utility, portfolio choice model of tax evasion carry
Erling Eide
core