Results 141 to 150 of about 97,900 (283)
Causes and Consequences of Tax Morale: An Empirical Investigation [PDF]
Many taxpayers truthfully declare their income to the tax administration. Why? In this paper we have found a significant correlation between tax morale and tax evasion, controlling a variety of factors.
Benno Torgler, Markus Schaffner
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Journal of Advanced Nursing, Volume 82, Issue 2, Page 1640-1654, February 2026.ABSTRACT Aim To explore the perceptions and experiences of managers in residential aged care settings regarding personal care workers' intention to stay and build a career. Specifically, this study sought to identify enablers and challenges influencing personal care workers' retention and to explore strategies that could improve workforce ...
Donna Wang +5 more
wiley +1 more source
Empirical Analysis on the Elements of a Good Tax System and Tax Compliance in Nigeria
Accounting Analysis JournalPurpose : The study evaluates the relationship between the elements perceptions of a good tax system – simplicity and fairness – and tax compliance. Method : The survey was conducted using Cochran’s sampling technique with 384 respondents, drawn from ...
Adeyemi Samuel Sopekan +3 more
doaj +1 more source
Taxes and Benefits: Two Distinct Options to Cheat on the State? [PDF]
, 2005 Economists have studied many aspects of tax evasion. The vast literature has concentrated on the individual taxpayer’s decision on avoiding taxes by underreporting income.
Halla, Martin, Schneider, Friedrich G.
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Endogenous Tax Compliance and Macroeconomic Performance Driven by Satisficing Evolutionary Dynamics
Metroeconomica, Volume 77, Issue 1, Page 36-54, February 2026.ABSTRACT We incorporate tax evasion to a demand‐led macrodynamic model of capacity utilization and output growth rate. The frequency of tax evaders is endogenously time‐varying, driven by imitation‐augmented satisficing evolutionary dynamics involving pecuniary factors, as well as non‐pecuniary elements which are reflected in the distribution of tax ...
Leonardo Barros‐Torres +2 more
wiley +1 more source
How does petty corruption affect tax morale in sub-Saharan Africa? An empirical analysis
, 2017 Revenues from taxation gain importance to finance economic development in sub-Saharan Africa. Extortion of bribes by public officials can provide one obstacle for tax compliance.
Jahnke, Björn
core +1 more source
Participatory citizen science data complements agency‐collected data for species inventories
Ecological Solutions and Evidence, Volume 7, Issue 1, January/March 2026.Citizen science data from iNaturalist and eBird can make meaningful contributions in complementing state agency‐derived species inventories of state parks in Florida. Agency data and citizen science data overlap in the species they document and each provides novel species in different parks.
Samantha K. Lowe +3 more
wiley +1 more source
Ecology and Evolution, Volume 16, Issue 1, January 2026.We explore evolutionary changes in Crassulacean acid metabolism (CAM) and associated traits during the diversification of Aichryson (Crassulaceae) across the Macaronesian Islands. By combining field data, physiological measurements and phylogenetic analysis, we identify shifts in photosynthetic strategy linked to habitat transitions.
Jessica A. Berasategui +5 more
wiley +1 more source
Governance Quality of Political Stability and Rule of Law on Tax Compliance: A Mediation Analysis of Tax Morale [PDF]
, 2023 Kestabilan Politik +2 more
openalex +1 more source
Hippocampus, Volume 36, Issue 1, January 2026.ABSTRACT Our everyday experiences share many overlapping features, as we often engage in repeated activities and routines. This leads to interference across our experiences, making it difficult to remember specific, unique events. Hippocampal pattern separation enables the discrimination of highly similar experiences to be stored orthogonally ...
Fernanda Morales‐Calva +2 more
wiley +1 more source