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Food Waste as a Property Problem

The Modern Law Review, Volume 89, Issue 2, Page 255-277, March 2026.
Within a more general context of ‘overconsumption’, the United Nations estimates that annually 11.39 per cent of total global food production is wasted by households, and UN Sustainable Development Goal (SDG) 12.3 declares thoroughgoing ambitions to halve food waste by 2030. This article argues that existing efforts to address this global challenge are
Bróna McNeill, Robin Hickey
wiley   +1 more source

Bureaucratic Corruption and Profit Tax Evasion [PDF]

Firms may evade taxes on profits and can also avoid fulfilling legal restrictions on production activities by bribing bureaucrats. It is shown that the existence of tax evasion does not affect corruption activities at the firm level, while the budgetary ...
Laszlo Goerke
core  

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
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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  

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  

Country-by-Country Reporting: A Step Towards Unitary Taxation? [PDF]

Inter Econ, 2021
Viegas M, Dias A.
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
core  

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  

How to Ensure Fiscal Sustainability in Russia. [PDF]

Stud Russ Econ Dev, 2021
Sokolov IA, Belev SG, Suchkova OV.
europepmc   +1 more source

Tax Evasion and Competition [PDF]

Using a Cournot oligopoly model with an endogenous number of firms and evasion of indirect taxes, this paper shows that more intense competition may have the negative side-effect of eroding tax revenues by increasing tax evasion. This will be the case if
Marco Runkel, Laszlo Goerke
core