Results 151 to 160 of about 98,230 (250)
A dataset on declared tax evasion attitudes of students and entrepreneurs from Poland under the slippery slope framework. [PDF]
Batrancea LM +3 more
europepmc +1 more source
Susceptibility to misinformation and propaganda during wartime: Evidence from the Israel‐Gaza war
Abstract Advances in digital technologies have facilitated the creation and dissemination of misinformation, creating a complex information ecosystem where distinguishing between real and fake content has become increasingly challenging. Wars, in particular, present a unique case in which misinformation is often weaponized to shape public perception ...
Nur Givon‐Benjio +2 more
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]
Hartmann AJ +6 more
europepmc +1 more source
ABSTRACT Aim This study explored the occupational hazards faced by nurses in a district hospital in Ghana, analysed their psychological outcomes, and examined how emotional labour mediates nurses' behaviour in patient care. Design A focused ethnographic study.
Perpetual N. B. Kodom +2 more
wiley +1 more source
Higher tax morale implies a higher optimal income tax rate [PDF]
We analyze the impact of (exogenous) tax morale on the optimal design of progressive income taxation. In our model, only universal basic income (transfer) is financed from a linear income tax and the financing of public goods is neglected.
Andras Simonovits
core
ANALISIS DAMPAK TAX MORALE TERHADAP KEPATUHAN PAJAK UMKM DI KOTA SEMARANG [PDF]
Tax morale is an intrinsic motivation to comply and pay taxes so as to contribute voluntarily to the provision of public goods. Higher tax morale will increase tax compliance.
ISKANDAR, Deden Dinar +1 more
core
Articulating Sovereignties: Struggles for Subaltern Hegemony in Ecuador and Bolivia
ABSTRACT This article examines the cycles of articulation and disarticulation between working‐class and indigenous‐campesino movements in Ecuador and Bolivia. While the former advances national‐popular sovereignty, aiming to strengthen the state against imperialism, the latter defends community‐territorial sovereignty against internal colonialism ...
Diego Andreucci +3 more
wiley +1 more source
Do Taxpayers Embrace Social Norms to Comply? Empirical Evidence From Indonesia
ABSTRACT This study explores the powerful role societal norms play in shaping taxpayers' behaviour in Indonesia, with a focus on how the prevalence of compliance influences both tax filing and payment practices. By examining the ratio of tax evaders to compliant taxpayers in specific regions, we measured the strength of these norms and explored their ...
Yon Arsal, Arifin Rosid, Agung Satyadini
wiley +1 more source
Organization Capital and Firm Resilience to Cash Flow Shocks
ABSTRACT Spanning a 3‐year window before and after the COVID‐19 pandemic (2017–2022), this study examines the role of organizational capital in shaping firm resilience to cash flow shocks. We find that organizational capital significantly mitigates adverse cash flow impacts arising from pandemic‐related operational disruptions.
Chen Huang +3 more
wiley +1 more source
ABSTRACT Despite decades of research, we still know less than we would like about the association between joint attention (JA) and language acquisition. One reason for this is that we still have not agreed how to define, operationalize, and measure joint attention.
Jennifer Sander +4 more
wiley +1 more source

