Results 121 to 130 of about 3,327 (256)
Education and the Shadow Economy: A Panel Cointegration Analysis
Kyklos, EarlyView.ABSTRACT This study examines the impact of education on the shadow economy across 132 countries over the period 1991–2020. To this end, panel cointegration and panel error‐correction models are employed. The results of the panel cointegration tests indicate a stable long‐term relationship among the selected variables.
Salvatore Ciucci
wiley +1 more source
Tackling the illegitimate under-reporting of salaries in Southeast Europe: some lessons from a 2015 survey in Bulgaria, Croatia and FYR Macedonia [PDF]
Eastern Journal of European Studies, 2017 To tackle the illegitimate employer practice of under-reporting salaries, the conventional deterrence policy approach seeks to increase the penalties and risk of detection.
Colin C. WILLIAMS, Josip FRANIC
doaj
Tax progressivity and taxing the rich in developing countries: lessons from Latin America. [PDF]
Oxf Rev Econ Policy, 2023 Bergolo M +2 more
europepmc +1 more source
Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification [PDF]
The paper explores whether a social learning model helps explain the observed conformity and compliance with social norms after the unification of Germany.
Bin Ding, Benno Torgler, Lars P. Feld
core
The importance of faith: Tax morale and religiosity
, 2006 The intention of this paper is to analyze religiosity as a factor that potentially affects tax morale. For this purpose, a multivariate analysis has been done with data from the World Values Survey 1995–1997, covering more than 30 countries at the ...
Torgler, Benno
core +1 more source
New Phytologist, EarlyView.Three genotypes – a heat‐resistant maize (Zea mays), a heat‐susceptible maize, and a sorghum (Sorghum bicolor) variety – were grown to the V4 stage in growth chambers under optimal conditions or subjected to heat stress. Plants were grown in soil containing a complex microbial community, or in the same soil with a depleted microbiome.
Nate Korth +5 more
wiley +1 more source
Navigating Digital Transformation? The Guiding Role and Socialization Processes of Change Agents
Public Administration, EarlyView.ABSTRACT This article investigates the role of internal change agents in advancing digital transformation within public sector organizations. In response to the complexities of digitalization, these change agents guide their peers in adopting technology and bridging the gap between strategy and implementation. We draw on an 18‐month diary study (N = 68,
Caroline Fischer, Jessica Breaugh
wiley +1 more source
Tax compliance and tax morale : a theoretical and empirical analysis
, 2007 The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax
Torgler, Benno
core
Tax Morale in Latin America [PDF]
, 2003 Conference paperIn the tax compliance literature, we observe a lack of empirical evidence on the degree of tax morale in developing countries. Thus, our paper as a novelty focuses on Latin America, analysing tax morale as dependent variable and ...
Torgler, Benno
core
Fighting Corruption Through Accountability? A Survey Experiment 感覺課責能否抑制貪腐?來自調查實驗的證據
Public Administration, EarlyView.ABSTRACT Democratic Weberian bureaucracy is facing great challenges upholding public values as we see turbulent party politics disrupt merit‐based systems, causing bureaucrats' goal displacement and conflicting compliance under multiple accountability mechanisms.
Ming‐feng Kuo, Hsini Huang
wiley +1 more source