Results 41 to 50 of about 848,657 (145)

Tax Evasion and Social Interactions [PDF]

open access: yes
The paper extends the standard tax evasion model by allowing for social interactions. In Manski's (1993) nomenclature, our model takes into account endogenous interactions, i.e., social conformity effects, exogenous interactions, i.e., fairness effects ...
Guy Lacroix   +2 more
core  

Evolution of Tax Evasion [PDF]

open access: yes
In this paper we analyze a tax evasion game with taxpayer learning by imitation. If the authority commits to a fixed auditing probability, a positive share of cheating is obtained in equilibrium.
Lipatov, Vilen
core  

Explaining specific taxes management and use in the health sector: a qualitative study. [PDF]

open access: yesBMC Health Serv Res, 2022
Kooshkebaghi M   +2 more
europepmc   +1 more source

Tax Morale, Tax Evasion, and the Shadow Economy [PDF]

open access: yes
Under which conditions is moral justification of taxation possible? This question does not only interest philosophers and economists from a scientific point of view, but can have considerable practical relevance as well because the willingness of ...
Gebhard Kirchgässner
core  

Why has the taxing policy on sugar sweetened beverages not reduced their purchase in Iranian households? [PDF]

open access: yesFront Nutr, 2023
Ghodsi D   +8 more
europepmc   +1 more source

Tax Evasion and Corruption in Tax Administration [PDF]

open access: yes
Corruption, Tax Evasion, No commitment, Maximal ...
Marcello D'Amato   +2 more
core  

Tax Evasion in Kenya and Tanzania:Evidence from Missing Imports [PDF]

open access: yes
In this paper we estimate the amount of tax evasion in customs authorities in both Kenya and Tanzania by calculating measurement errors in reported trade flows between the two countries and correlate those errors with tax rates.
Widell, Lars, Levin, Jörgen
core  

The criminal liability of the tax adviser in the criminal offences of tax evasion of the art. 305 Spanish Criminal Code. Applying the clause of acting instead of another

open access: yes, 2018
This paper exposes the criminal treatment that deserves the tax adviser who designs fraudulent plans and carries out executive acts that materially suppose the commission of the crime of tax fraud under the art.
openaire   +1 more source

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