Results 51 to 60 of about 97,900 (283)
Sustainable Development, EarlyView.ABSTRACT The purpose of this study is to examine the effect of constitutional power concentration on adaptation to climate change in 113 countries observed between 1995 and 2023 using the quantile regression method. The results reveal that the concentration of constitutional power hinders countries' adaptation to climate change through inequalities ...
Simplice A. Asongu, Cherif Abdramane
wiley +1 more source
Taxes and Benefits: Two Distinct Options to Cheat on the State? [PDF]
Economists have studied many aspects of tax evasion. The vast literature has concentrated on the individual taxpayer’s decision on avoiding taxes by underreporting income.
Friedrich G. Schneider, Martin Halla
core +3 more sources
Compliance and Receipt Lotteries
Wirtschaftsdienst, 2021 The tax gap — the difference between taxes owed and taxes paid — measures the extent of tax evasion. Lacking tax compliance reduces tax revenue in many countries, especially from value-added taxes.
Philipp Krug +6 more
doaj +1 more source
Does higher tax morale imply higher optimal labor income tax rate? [PDF]
, 2012 We analyze the impact of tax morale on optimal progressive labor income taxation. Only universal basic income is financed from a linear tax and the financing of public goods is neglected.
Simonovits, András
core +1 more source
Regulatory Framework and Public Policies for Sustainability in the Construction Sector
Sustainable Development, EarlyView.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
Social, Technological, Economic, and Policy Factors in the Circular Economy Transition in Brazil
Sustainable Development, EarlyView.ABSTRACT A well‐functioning circular economy (CE) integrates resilience across economic, environmental, and social dimensions. This study identifies key drivers and barriers to Brazil's CE transition through 20 semi‐structured interviews with stakeholders. Major sociocultural barriers include inadequate education and limited CE awareness, while growing
Alejandro Gallego‐Schmid +9 more
wiley +1 more source
Australian Economic Review, EarlyView.ABSTRACT Background This article presents a summary of the main ideas for improving productivity from nine prominent Australian economists. Aims These ideas covered the need to reduce redundant regulations, smooth demand for power, reform incentives for skill acquisition, regulate AI, enhance competition, invest in place‐based innovation ecosystems and
Andrew Barker +4 more
wiley +1 more source
Jurnal Ilmiah AkuntansiDespite increased understanding of factors influencing tax compliance, such as tax morale, religiosity, and nationalism, significant gaps remain in how these factors, when moderated by accounting literacy, translate into actual compliance rates.
Natasya Putri Rahmalia +3 more
doaj +1 more source
Journal of the Royal Anthropological Institute, EarlyView.Drawing on the ethnography of migrant care workers in eldercare in Shanghai, this article reveals the evolving landscape of caregiving and kinship practices in contemporary China. The ethnography presents the emic perspective of care workers, who actively develop symbolic trajectories for claiming kinship through ‘filial heart’ in caregiving.
Xinyuan Wang
wiley +1 more source
Tax Morale and Tax Mentality in Slovenia
Our Economy, Journal of Contemporary Issues in Economics and Business, 2014 The economic and financial crisis, which resulted in budget deficits in several countries, was the most evident cause generating authorities’ and researchers’ interest in the decisive factors influencing the behavior of individuals and corporations in tax matters.
Stanko Čokelc, Ana Križman
openaire +2 more sources