Results 111 to 120 of about 792,305 (264)

Tax Morale and Happiness: Evidence From Türkiye

open access: yesInternational Journal of Public Finance
Psychological factors have come to the fore in tax compliance in recent years. Taxpayers' emotional states influence tax compliance. While taxpayers comply with taxes because they are happy, they are so glad because of the financial honesty they ...
Işıl Ayas
doaj   +1 more source

Tax morale and compliance : review of evidence and case studies for Europe [PDF]

open access: yes
This paper provides an overview of the literature on tax morale and tax compliance. Most of the material here is based on research that I have conducted together with my co-authors over the last 10 years.
Torgler, Benno
core  

Staying but Struggling: A Concept Analysis of Quiet Quitting in Nursing Practice

open access: yesJournal of Advanced Nursing, EarlyView.
ABSTRACT Aim To clarify the concept of quiet quitting in nursing practice. Design Concept analysis using Walker and Avant's concept analysis methodology. Methods The eight‐step method by Walker and Avant guided the concept analysis. Data Sources A systematic literature search was conducted in CINAHL, PsycINFO, Scopus and MEDLINE without date ...
Yasin M. Yasin   +3 more
wiley   +1 more source

The Complexity of Emergency Nurse Retention and Turnover Pre‐ and Post‐Covid 19: A Scoping Review

open access: yesJournal of Advanced Nursing, EarlyView.
ABSTRACT Aims To examine factors influencing emergency nurse turnover and retention pre‐ and post‐COVID‐19 and inform planned Participatory Systems Mapping research. Design A scoping review of the literature reporting reasons emergency nurses leave, intend to leave or stay.
Olivia Boulton   +2 more
wiley   +1 more source

How do inequality affect tax morale in Latin America and Caribbean?

open access: yesRevista de Economía del Rosario, 2013
Latin America is well known as an inequitable region. As it is recognized, inequality and corruption perception weaken the way that political institutions works and the democratic system.
Mariana Gerstenbluth   +3 more
doaj  

A review of tax deterrence and tax morale

open access: yes, 2021
This work reviews theory and empirical evidence, first of the seminal neoclassical model of taxation from Allingham and Sandmo (1972) and then of “Tax Morale” which is the broad concept that groups taxpayer’s non-pecuniary nor legally enforced reasons to pay taxes.
Ramirez Zamudio, Aldo Fabricio   +2 more
openaire   +1 more source

From Compassion to Crisis: A Qualitative Synthesis of the Determinants of Mental Wellbeing Among Aged Care Workers

open access: yesJournal of Advanced Nursing, EarlyView.
ABSTRACT Aim To synthesise qualitative evidence on factors influencing the mental wellbeing of aged care workers across professional roles and system levels. Design Systematic qualitative review. Methods Systematic literature search for qualitative and mixed‐methods studies. Data was synthesised using thematic and visual network analyses.
Louise A. Ellis   +12 more
wiley   +1 more source

ROMANIAN TAXPAYERS’ INCLINATION TO TAX CHEATING [PDF]

open access: yes
Any taxpayer lives with the feeling of being stolen when it finds that tax revenues are not used effectively and corruption is prevalent everywhere. Tax psychology appears often as an explanation of tax payers’ behavior in relation to taxation.
Carmen Comaniciu, Liliana Bunescu
core  

Worker Heterogeneity and the Effect of Noncompetes on Firm Performance

open access: yesJournal of Economics &Management Strategy, EarlyView.
ABSTRACT Using staggered state‐level changes in noncompete enforceability, we document that reduced enforcement increases profitability, valuation, productivity, and plant‐level growth in knowledge‐worker‐intensive firms relative to other firms. Critically, these gains are concentrated among the most productive knowledge‐worker firms, consistent with ...
Zhaozhao He, Modupe Babajide Wintoki
wiley   +1 more source

Why do firms strategically delay payments of corporate loans?

open access: yesJournal of Financial Research, EarlyView.
Abstract Firms may prefer to delay some loan payments while continuing to service others because of lender and loan characteristics. I explore the impact of bank‐level and bank‐firm‐level indicators on the strategic delay behaviors of nonfinancial corporations. Three factors play a key role in their strategic delay decisions.
Ahmet Deryol
wiley   +1 more source

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