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Economic Benefit and Cost Valuations for Occupational Injury and Fatality Prevention in Agriculture: A Generalizable Framework. [PDF]
Pena AA.
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Revolutionizing efficiency: The path to sustainable oilfield services in Indonesia's energy landscape - The case of Pertamina drilling services. [PDF]
Arifin F +3 more
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Budgets: How They Are Planned, Prepared, and Managed. [PDF]
Chandawarkar R +5 more
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Intersectionality in healthcare leadership: a scoping review on the career experiences of racially and ethnically minoritised women health professionals. [PDF]
Adesina I +6 more
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Tax Lotteries: The Crowding-Out of Tax Morale and Long-Run Welfare Effects
Marco Fabbri, Daniela C. Wilks
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SSRN Electronic Journal, 2022
Experimental and empirical findings suggest that non-pecuniary motivations play a significant role as determinants of taxpayers' decision to comply with the tax authority and shape their perceptions and assessment of the tax code. By contrast, the canonical optimal income taxation model focuses on material sanctions as the primary motive for compliance.
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Experimental and empirical findings suggest that non-pecuniary motivations play a significant role as determinants of taxpayers' decision to comply with the tax authority and shape their perceptions and assessment of the tax code. By contrast, the canonical optimal income taxation model focuses on material sanctions as the primary motive for compliance.
openaire +2 more sources
The Effect of Tax Enforcement on Tax Morale [PDF]
In this paper we argue that tax enforcement is an additional contextual factor affecting tax morale, one of the most important determinants of tax compliance. By using a unique dataset that merges a representative sample of Italian households with administrative data on tax enforcement, we first find that tax morale is positively correlated with tax ...
FILIPPIN, ANTONIO +2 more
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