Results 171 to 180 of about 3,327 (256)

Deterrence and Morale in Taxation: An Empirical Analysis [PDF]

The standard model of tax evasion based on the subjective expected utility maximization does not perform particularly well in econometric analyses: it predicts too little evasion and produces unsatisfactory econometric parameter estimates.
Bruno S. Frey, Lars P. Feld
core  

Adverse commercial determinants of health in low- and middle-income countries: a public health challenge. [PDF]

Health Promot Int
Islam MM, De Lacy-Vawdon C, Gleeson D.
europepmc   +1 more source

The German Federal Court of Audit's observations of and comments on tax administration and tax compliance [PDF]

Auditing institutions, such as the German Federal Court of Audit (BRH), provide information on public revenue and public spending. The question of how to increase tax compliance has been of frequent interest.
Schöbel, Enrico
core  

When Confidence in Institutions Backfires: Power-Distance Orientation Moderates the Relationship Between Institutional Trust and Civic Honesty Across Eight Countries. [PDF]

Int J Psychol
D'Ottone S, Travaglino GA, Burgmer P, Giammusso I, Imada H, Mao Y, Mirisola A, Moon C, Nawata K, Ozeki M.   +9 more
europepmc   +1 more source

On the path-dependence of tax compliance [PDF]

This paper presents experimental evidence that tax compliance is path dependent. We show that individuals faced with the same current tax enforcement parameters, will nevertheless choose different compliance if they have faced different tax enforcement ...
Tim Friehe, Lisa Bruttel
core  

What works and who knows? The importance of community and health worker perspectives in defining solutions to attacks on healthcare^1,2,3,4. [PDF]

Confl Health
Makali SL, Ogueji O, Tax L, Fast L.
europepmc   +1 more source

Who Purchases From the Informal Economy and Why? [PDF]

Front Psychol, 2022
Horodnic IA, Ciobanu CI, Zaiț A, Williams CC.   +3 more
europepmc   +1 more source

The Last Refuge of a Scoundrel? Patriotism and Tax Compliance [PDF]

We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of) warm glow from honestly paying their taxes.
Konrad, Kai A., Qari, Salmai
core  

Population aging and corporate tax avoidance: Suppression or promotion? [PDF]

PLoS One
Qi L, Liang P.
europepmc   +1 more source

Compulsory voting and tax revenues

Using a panel-model approach, this paper investigates the validity of the relationship between level of tax revenues and type of voting. The data-set covers the period 2000-2010, and includes 135 countries.
Mutascu, Mihai
core