Results 71 to 80 of about 3,015,712 (294)

The Minnesota Income Tax Compliance Experiment: Replication of the Social Norms Experiment [PDF]

open access: yes
This research note reports the results of a follow-up experiment conducted to validate an earlier experiment showing that if taxpayers overestimate the prevalence of tax evasion, their voluntary compliance can be increased by informing them about the ...
Coleman, Stephen
core  

Smart Denture with Embedded Thin‐Film Temperature Sensors Patterned by Femtosecond Laser Pulse for Elderly Healthcare

open access: yesAdvanced Intelligent Systems, Volume 7, Issue 3, March 2025.
We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam   +7 more
wiley   +1 more source

The effect of knowing how tax money is spent and the distance with tax revenue's potential beneficiaries on tax compliance

open access: yesRAN, 2020
The research questions this study addresses are Would the knowledge taxpayers have about tax money use make a difference in their willingness to comply with taxes?
Paula Arzadun   +2 more
doaj  

Grosswage illusion in a real effort experiment [PDF]

open access: yes
In a controlled laboratory experiment, subjects had to fold letters in order to earn money. While the net income per letter was the same in the three treatments, the gross income varied and the tax rate was 0, 25% and 50%. Although work incentives should
Jochen Hundsdoerfer   +4 more
core  

How does the Kids SIPsmartER program impact the sugar‐sweetened beverage intake of students: An investigation beyond total treatment effect in randomized controlled trial

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin   +5 more
wiley   +1 more source

Tax administration digitization and corporate tax avoidance: a quasi-natural experiment based on the Golden Tax III project in China

open access: yesBaltic Journal of Economics
This paper explores the governance effect of tax administration digitization on corporate tax avoidance. Using data from 2,032 firms publicly listed in China during 2010 and 2020, our paper is among the first to report that the development of digital ...
Larry Su
doaj   +1 more source

Tax compliance under tax regime changes [PDF]

open access: yes
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives.
Heinemann, Friedrich, Kocher, Martin G.
core  

Choice experiments on land managers' participation in environmental programs: A systematic review and meta‐analysis of estimate validity

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva   +2 more
wiley   +1 more source

The impact of mental accounting on tax evasion (an experimental study in accounting students)

open access: yesThe Indonesian Accounting Review, 2018
The purpose of this study is to fi nd out the impact of mental accounting on tax evasion decisions. This research is a quantitative research using experimental research methods. Analysis was conducted using 2x3 between subjects experimental design.
Aprilia Kardianzah Putri   +2 more
doaj   +1 more source

Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood   +3 more
wiley   +1 more source

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