Results 51 to 60 of about 848,657 (145)
Markets, merit and the dignity of labour. [PDF]
Int Rev Econ, 2022 Sugden R.
europepmc +1 more source
Tax Evasion, Social Norms and Conditional Cooperation [PDF]
Tax Evasion; Social Norms; Conditional ...
Traxler, Christian
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A Multi-Agent Model of Tax Evasion with Public Expenditure [PDF]
We develop a model where heterogeneous agents maximize their individual utility based on (after tax) income and on the level of public expenditure (as in Cowell, Gordon, 1988).
Dino Rizzi, Paolo Pellizzari
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Tax Rates, Tax Evasion, and Growth in a Multi-period Economy [PDF]
We extend the basic tax evasion model to a multi-period economy exhibiting sustained growth. When individuals conceal part of their true income from the tax authority, they face the risk of being audited and hence of paying the corresponding fine.
Judith Panadés, Jordi Caballé
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Voting on Redistribution with Tax Evasion [PDF]
This paper analyzes voting on a linear income tax which is redistributed lump sum to the taxpayers. Individuals can evade taxes, which leads to penalties if evasion is detected.
Rainald Borck
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Fault Lines in India's COVID-19 Management: Lessons Learned and Future Recommendations. [PDF]
Risk Manag Healthc Policy, 2021 Dhar R, Pethusamy K, Jee B, Karmakar S.
europepmc +1 more source
Tax Evasion and the Allocation of Capital [PDF]
The efficiency cost of capital misallocations between the corporate sector and the noncorporate sector is typically measured using statutory tax differences.
Don Fullerton, Marios Karayannis
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Tax Evasion, Welfare Fraud, and "The Broken Windows" Effect: An Experiment in Belgium, France and the Netherlands [PDF]
In a series of experiments conducted in Belgium (Wallonia and Flanders), France and the Netherlands, we compare behavior regarding tax evasion and welfare dodging, with and without information about others’ behavior.
Mathieu Lefebvre +3 more
core +6 more sources
The Reform and Design of Commodity Taxes in the Presence of Tax Evasion with Illustrative Evidence from India [PDF]
The literature on tax evasion and its implication for optimal tax theory has concentrated on income tax evasion. The issue of commodity tax evasion has received relatively little attention even though it is important in many cases, especially in ...
Ray, R.
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