Why do firms strategically delay payments of corporate loans?
Journal 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
The Link between the Intrinsic Motivation to Comply and Compliance Behavior – A Critical Appraisal of Existing Evidence [PDF]
Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with respect to underground activities such as tax evasion.
Martin Halla
core +3 more sources
How do inequality affect tax morale in Latin America and Caribbean?
Revista 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
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
Direkte Demokratie, Steuermoral und Steuerhinterziehung: Erfahrungen aus der Schweiz [PDF]
, 2017 First it is clarified what ,,trust" and ,,tax morale" actually mean and how they are measured. Especially in German-speaking countries, tax morale is often mixed with tax compliance.
Kirchgässner, Gebhard
core
Nutrition Bulletin, EarlyView.ABSTRACT Tackling food insecurity and food waste are two interrelated and complex policy challenges. Innovations in food retail termed ‘social supermarkets’ (SSMs) could provide a solution, utilising surplus produce from mainstream food retailers, which are then traded at reduced prices.
Claire O'Malley +10 more
wiley +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.
Benno Torgler, Bin Ding, Lars P. Feld
core
A threat to tax morale: the case of Australian Higher education policy
, 2015 This study investigated tax morale among a sample of 447 Australian graduates who completed the Graduates Hopes, Visions and Actions Survey (Ahmed, 2000) shortly after receiving their higher education degrees.
Ahmed, Eliza, Braithwaite, Valerie
core +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 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