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Regulatory Framework and Public Policies for Sustainability in the Construction Sector
Sustainable Development, Volume 34, Issue 3, Page 3229-3248, June 2026.ABSTRACT This study analyzes the role of public policies in promoting socially responsible practices in the construction sector, with a particular focus on their contribution to climate neutrality and the decarbonization of the building stock. European agreements exert increasing pressure to transform the construction sector, reinforcing the transition
Olga González‐Morales +3 more
wiley +1 more source
Tax Morale, Leviathan and the Political Process: A Theoretical Approach [PDF]
It is proposed that a more accurate predicition of tax evasion activity than in the standard portfolio-choice model can be derived even for risk-neutral individuals if psychological costs are considered.
Schnellenbach, Jan
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Journal of the Royal Anthropological Institute, Volume 32, Issue 2, Page 412-433, June 2026.This article analyses a new wealth tax (the IGF) in Bolivia against the backdrop of the 2019 ousting of former president Evo Morales. In doing so, it engages calls for ‘a return to politics’ in anthropology by proposing the notion of a ‘fiscal grievance politics’ as animating elite opposition to the tax in lowland Santa Cruz department. I show that the
Charles Dolph
wiley +1 more source
A dataset on declared tax evasion attitudes of students and entrepreneurs from Poland under the slippery slope framework. [PDF]
Data Brief, 2023 Batrancea LM +3 more
europepmc +1 more source
, 2017 Tax Morale ¿why the taxpayers pay taxes?.Since Puviani,Schmolders, there are the conviction that the tax duty is more or less spontaneous.The citizen pays,because is trustful,believes in legitimacy and in the reciprocity logic from the government.But, the deceivement comes with the institutional corruption, the financial illlusions, and the negative ...
openaire +2 more sources
Journal of the Royal Anthropological Institute, Volume 32, Issue 2, Page 554-574, June 2026.The contested dynamics of slum gentrification in Rio de Janeiro came into focus during the brief period of relative peace brought by the pacification policy leading up to the 2016 Olympics. In this unprecedented moment, Rio's South Zone favela residents experienced a respite from the daily confrontations with police operations and drug trade violence ...
Angela Torresan
wiley +1 more source
The economic crisis during the COVID-19 pandemic has a negative effect on tax compliance: Results from a scenario study in Austria. [PDF]
J Econ Psychol, 2022 Hartmann AJ +6 more
europepmc +1 more source
THE IMPORTANCE OF BEHAVIOURAL TAXATION IN EUROPEAN UNION
Iustinianus Primus Law ReviewFiscal policies, both in general and within the European Union (EU), include an examination of the reasons behind tax evasion and the establishment of mechanisms to encourage greater tax compliance among taxpayers.
Emina Jerković
doaj +2 more sources
Tax Perception: An empirical survey [PDF]
This paper gives a survey of the experimental literature on the perception (bias) of individuals with respect to their own tax burden and its effect on economic decisions. Six strands of literature are discussed: (1) perception of marginal tax rates, (2)
Fochmann, Martin +4 more
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