Results 131 to 140 of about 98,230 (250)
Illegal, Immoral, Fattening or What?: How Deterrence and Responsive Regulation Shape Tax Morale [PDF]
The traditional economic approach to tax evasion does not appear to be particularly successful in explaining the extent of tax compliance. It is often argued that reciprocity norms which establish a fiscal exchange between the state and the citizens ...
Bruno S. Frey, Lars P. Feld
core
Tax morale and reciprocity: A case study from Vietnam [PDF]
, 2015 Understanding the effects of reciprocity on tax morale is crucial to explain tax compliance behavior. However, there is only little research about which sources of reciprocity affect tax morale most. Thus, this paper for the first time gauges the effects
Jahnke, Björn
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
, 2021 Studies have encouraged pro-social behavior by experimentally manipulating people's views of what others like them tend to do (descriptive norms). These studies positively change behaviors, including charitable giving, littering, organ donation, and tax compliance. This paper argues that these
Mellon, Jonathan +3 more
openaire +1 more source
AI Alignment Versus AI Ethical Treatment: 10 Challenges
Analytic Philosophy, EarlyView.ABSTRACT A morally acceptable course of AI development should avoid two dangers: creating unaligned AI systems that pose a threat to humanity and mistreating AI systems that merit moral consideration in their own right. This paper argues these two dangers interact and that if we create AI systems that merit moral consideration, simultaneously avoiding ...
Adam Bradley, Bradford Saad
wiley +1 more source
, 2014 There is a growing interest in morale as a potential substitute for sanctions, encouraged by exerimental evidence that people's morale affect their economic decisions. I show that while morale may be a substitute for sanctions for each citizen, it is not
Ognedal, Tone
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Local Autonomy, Tax Morale and the Shadow Economy [PDF]
Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach such as, for example, decentralizing the political power to those who are close to the problems ...
Benno Torgler +2 more
core
Victimhood claims in German political manifestos
Political Psychology, EarlyView.Abstract Political campaigns often work with victimhood claims—stories construed around an (alleged) injustice that needs to be redressed or retaliated against. Notably, scholars have argued that victimhood claims have become more important in societal discourses over the last 20 years.
Marlene Voit +4 more
wiley +1 more source
DYNAMICS OF TAX EVASION IN INDONESIAN SMES: TAX RATES, SELF-ASSESSMENT SYSTEMS, AND TAX MORALE
SAR (Soedirman Accounting Review): Journal of Accounting and BusinessThis study examines tax evasion among Indonesian MSMEs, focusing on tax rates, tax system complexity, and self-assessment. The quantitative survey included 100 Jakarta MSMEs.
William Widjaja, Michael Michael
doaj +1 more source
Regulation &Governance, EarlyView.ABSTRACT New governance models increasingly employ self‐regulation tools like pledges and nudges to achieve regulatory compliance. These approaches premise that voluntary compliance emerges from intrinsic motivation to cooperate rather than coercive measures. Central to their success is trust—both in government institutions and among citizens. However,
Libby Maman, Yuval Feldman, Tom Tyler
wiley +1 more source