Results 151 to 160 of about 792,305 (264)

THE IMPORTANCE OF BEHAVIOURAL TAXATION IN EUROPEAN UNION

Iustinianus Primus Law Review
Fiscal 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, Blaufus, Kay, Hundsdoerfer, Jochen, Kiesewetter, Dirk, Weimann, Joachim   +4 more
core  

How Could I Have Served My Follower Better? A Counterfactual Thinking Intervention for Servant Leadership

Journal of Organizational Behavior, Volume 47, Issue 7, Page 1137-1159, September 2026.
ABSTRACT Evidence of the beneficial impacts of servant leadership, which prioritizes the fulfillment of followers' needs, abounds. However, we lack knowledge about how organizations can foster leaders to engage in servant leadership and cultivate its benefits.
Ui Young Sun, Robert C. Liden, Nathan Eva   +2 more
wiley   +1 more source

The Fertility Effects of Reducing Implicit Childcare Subsidies: The Case of School Schedules

Journal of Policy Analysis and Management, Volume 45, Issue 4, Fall 2026.
ABSTRACT Despite governments’ efforts to raise fertility through family‐support policies, birth rates continue to decline in high‐ and middle‐income countries. Some policies designed for other purposes, however, may function as implicit childcare subsidies.
Álvaro Muñiz‐Fernández
wiley   +1 more source

Tax compliance under tax regime changes [PDF]

In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives.
Heinemann, Friedrich, Kocher, Martin G.
core  

Administrative Burden and the Access–Fraud Trade‐Off

Journal of Policy Analysis and Management, Volume 45, Issue 4, Fall 2026.
ABSTRACT Administrative burden represents political choices embedded in policy design that affect how people perceive and experience government. While policymakers frequently invoke fraud prevention to justify imposing burdens in welfare programs, this rhetoric embodies an unacknowledged normative judgment about the relative costs of fraud and abuse ...
Elizabeth Bell, Sebastian Jilke
wiley   +1 more source

Tax Morale and Tax Compliance

Proceedings of the Annual International Conference of Business and Public Administration (AICoBPA 2018), 2019
openaire   +1 more source

Economic growth, corruption and tax evasion [PDF]

In this paper, we explore tax revenues in a regime of widespread corruption in a growth model. We develop a Ramsey model of economic growth with rival but non-excludable public good which is financed by taxes which can be evaded via corrupt tax inspector.
Raffaella Coppier, Roy Cerqueti
core  

How does progressivity impact tax morale? Experimental evidence across developing countries. [PDF]

J Dev Econ
Hoy C.
europepmc   +1 more source

The Nexus Between Circular Economy and Sustainable Supply Chain Management: PRISMA Methodology

Sustainable Development, Volume 34, Issue 5, Page 7456-7490, September 2026.
ABSTRACT The intersection of sustainable supply chain management (SSCM) and circular economy (CE) has attracted increasing academic and practical attention, emphasizing the need for integrated sustainability approaches. This study employs the PRISMA protocol and conceptualizes the CE–SSCM relationship as a dynamic system in which internal capabilities,
Feriel Barkaoui, Khaled Ben abdallah
wiley   +1 more source