Results 91 to 100 of about 98,230 (250)
Tax Morale, Entrepreneurship, and the Irregular Economy [PDF]
This paper incorporates tax morale into a search and matching model of equilibrium unemployment, with on-the-job search, extended to both the irregular sector and entrepreneurship.
Gaetano Lisi, Maurizio Pugno
core +4 more sources
International Journal of Urban and Regional Research, EarlyView.Abstract Marketplaces, crucial sites for low‐income populations as sources of affordable goods and social interaction, are at a critical juncture. They are experiencing decline due to the rise of shopping centres and neglect by public authorities, while at the same time being rediscovered as tourist attractions, sources of profit and tools for urban ...
Francesca Ru
wiley +1 more source
TAX BEHAVIOUR: ASSESSMENT OF TAX COMPLIANCE IN EUROPEAN UNION COUNTRIES
Ekonomika, 2016 The aim of this paper is to assess the impact of the selected tax behaviour determinants for the overall tax (non) compliance in European Union countries for a period from 2003 to 2014.
Violeta Pukeliene +1 more
doaj +1 more source
Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily? [PDF]
This paper is the first to provide evidence of efficient taxation of groups with heterogeneous levels of 'tax morale'. We set up an optimal income tax model where high tax morale implies a high subjective cost of evading taxes.
Doerrenberg, Philipp +3 more
core
OECD Development Centre Working Papers, 2012 This paper reviews the literature and contributes with some evidence based on the World Values Survey on the drivers of tax morale around the world, with an emphasis on developing countries. It shows that socio-economic factors such as age, religion, gender, employment status and educational attainment have a significant impact on people’s levels of ...
openaire +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT This paper examines how accounting and control practices constitute and distribute agency and responsibility for sustainability in global supply chains. Drawing on a field study in the fashion industry, we describe the sustainability control practices used by a major buyer firm vis‐à‐vis its suppliers and trace their evolution from a ...
Martin Messner +2 more
wiley +1 more source
Fairness and Tax Morale in Developing Countries. [PDF]
Stud Comp Int Dev, 2023 Castañeda N.
europepmc +1 more source
Tax Morale and Fiscal Autonomy: Evidence from Germany [PDF]
Why people pay their taxes voluntarily is a key puzzle in the public finance literature. Some suggest that factors such as the level of tax morale, defined as the intrinsic motivation to pay taxes, affects compliance behaviour.
Benno Torgler, Jan Werner
core
, 2017 Tax Morale ¿why the taxpayers pay taxes?.Since Puviani,Schmolders, there are the conviction that the tax duty is more or less spontaneous.The citizen pays,because is trustful,believes in legitimacy and in the reciprocity logic from the government.But, the deceivement comes with the institutional corruption, the financial illlusions, and the negative ...
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Tax Morale and Institutions [PDF]
SSRN Electronic Journal, 2003 This paper analyses the impact of direct democracy, trust in government, the court and the legal system, and federalism on tax morale. In the tax compliance literature it is novel to analyse tax morale as dependent variable and to systematically analyse the effects of formal and informal institutions in Switzerland, a country where participation rights
openaire +2 more sources