Results 71 to 80 of about 848,657 (145)
Tax Progressivity and Tax Evasion [PDF]
More progressive income taxes raise employment in models of imperfectly competitive labour markets. However, this prediction is not robust to modifications of the analytical structure.
Laszlo Goerke
core
Tax Evasion, Minimum Wage Non-Compliance and Informality [PDF]
We study the impact of tax and minimum wage reforms on the incidence of informality. To gauge the incidence of informality, we use measures of the extent of tax evasion, the extent of minimum wage non-compliance, and the size of the informal workforce ...
Basu, Arnab K. +2 more
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Tax rates and Tax evasion: an Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy [PDF]
By using official time series of the Italian evaded VAT base (Ministry of Finance) for the period 1980-2004 we investigate empirically the long-run characteristics of tax evasion and the relationship with the tax burden.
Friedrich Schneider +2 more
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Recognition and Work in the Platform Economy: a Normative Reconstruction. [PDF]
Philos Manag, 2022 Visser M, Arnold TC.
europepmc +1 more source
America’s unreported economy: measuring the size, growth and determinants of income tax evasion in the U.S. [PDF]
This study empirically investigates the extent of noncompliance with the tax code and examines the determinants of federal income tax evasion in the U.S. Employing a refined version of Feige’s (1986; 1989) General Currency Ratio (GCR) model to estimate a
Cebula, Richard, Feige, Edgar L.
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Reimagining adult education and lifelong learning for all: Historical and critical perspectives. [PDF]
Int Rev Educ, 2022 Benavot A +3 more
europepmc +1 more source
Revenue Equalization Systems in a Federation with Tax Evasion [PDF]
We analyse how vertical or horizontal fiscal equalization affects the overprovision of local public goods due to vertical fiscal externality, when there is tax evasion.
Lisa Grazzini, Alessandro Petretto
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On the relevance of double tax treaties. [PDF]
Int Tax Public Financ, 2020 Petkova K, Stasio A, Zagler M.
europepmc +1 more source
COUNTERACTING TAX EVASION IN MALAWI: AN ANALYSIS OF THE METHODS AND A QUEST FOR IMPROVEMENT [PDF]
Tax Evasion is one of the major problems that Tax Administrations face the world over. This is however more pronounced in Developing countries. Tax Evasion is defined in this paper as the act of illegally paying less taxes (or not paying at all) than the
Chiumya, Chiza
core