Results 61 to 70 of about 97,900 (283)

Fiscal grievance politics: wealth taxation and master‐race democracy in post‐coup Bolivia Politique des griefs fiscaux : impôt sur la fortune et démocratie de la race maîtresse en Bolivie post‐coup d’État

Journal of the Royal Anthropological Institute, EarlyView.
This article analyses a new wealth tax (the IGF) in Bolivia against the backdrop of the 2019 ousting of former president Evo Morales. In doing so, it engages calls for ‘a return to politics’ in anthropology by proposing the notion of a ‘fiscal grievance politics’ as animating elite opposition to the tax in lowland Santa Cruz department. I show that the
Charles Dolph
wiley   +1 more source

Views of Vidigal: negotiating opportunities and risks in a gentrifying favela in Rio de Janeiro Favela avec vue : négocier opportunités et risques dans un quartier en voie de gentrification à Rio de Janeiro

Journal of the Royal Anthropological Institute, EarlyView.
The contested dynamics of slum gentrification in Rio de Janeiro came into focus during the brief period of relative peace brought by the pacification policy leading up to the 2016 Olympics. In this unprecedented moment, Rio's South Zone favela residents experienced a respite from the daily confrontations with police operations and drug trade violence ...
Angela Torresan
wiley   +1 more source

Tax Morale and Compliance Behavior: First Evidence on a Causal Link [PDF]

, 2010
Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale.
Halla, Martin
core   +4 more sources

TAX MORALS, TAXPAYERS EGOISM, AND TAX AVOIDANCE

Jurnal Riset Akuntansi
This research aims to analyze the influence of tax morals and taxpayers on tax avoidance. Apart from that, this research also aims to analyze the influence of tax morals on tax avoidance with the mediating variable taxpayer egoism. Data collection was carried out by distributing questionnaires to respondents.
Hidayatulloh, Amir, Khasanah, Uswatun, Fikrianoor, Kahfi   +2 more
openaire   +2 more sources

THE LEGITIMACY TRAP: Street Vending Heterogeneity and Selective Enforcement in San Francisco

International Journal of Urban and Regional Research, EarlyView.
Abstract Literature on street vending regulation often emphasizes the challenges in enforcing legal frameworks due to unclear laws or insufficient state capacity. However, it tends to overlook diversity among vendors themselves along crucial parameters such as spatial location, community ties and processes of goods procurement.
Irene Farah
wiley   +1 more source

Turnover experiences in public accounting and alumni's decisions to “give back”

Contemporary Accounting Research, EarlyView.
Abstract This study examines turnover experiences in public accounting, including the exit phase (from public accountants' initial thoughts of leaving to their exit) and the post‐exit phase (from their exit to the present moment) of the turnover process.
Lindsay M. Andiola, Derek W. Dalton, Nancy L. Harp   +2 more
wiley   +1 more source

Explaining informal entrepreneurship in South-East Europe: a tax morale approach [PDF]

Eastern Journal of European Studies, 2018
Conventionally, entrepreneurs participating wholly or partially in the informal economy were explained as rational economic actors doing so when the benefits outweigh the costs.
Colin C WILLIAMS, Slavko BEZEREDI
doaj  

Public Tax Disclosures and Investor Perceptions Publications d'informations fiscales et perceptions des investisseurs

Contemporary Accounting Research, EarlyView.
ABSTRACT Regulators are increasingly considering and mandating additional public tax disclosures to enhance transparency and promote scrutiny of corporate tax avoidance. We conducted three experiments to examine how such disclosures influence retail investors' perceptions of firms with identical effective tax rates but different tax avoidance methods ...
Bart Dierynck, Martin Jacob, Maximilian A. Müller, Christian P. H. Peters, Victor van Pelt   +4 more
wiley   +1 more source

Tackling the Urban Informal Economy: Some Lessons from a Study of Europe’s Urban Population

Transylvanian Review of Administrative Sciences, 2017
The aim of this paper is to evaluate themost effective way of tackling the urban informaleconomy. It has been recently argued that theconventional rational economic actor approach(which increases the costs of participating in theurban informal economy so
Colin C. WILLIAMS, Ioana A. HORODNIC
doaj   +1 more source

Management Control and Employee Motivation in Local Governments and For‐Profit Firms: A Differentiated Replication Study

Accounting &Finance, EarlyView.
ABSTRACT This study replicates van der Kolk et al. (2019). “The Impact of Management Control on Employee Motivation and Performance in the Public Sector.”European Accounting Review 28, no. 5: 901–928 to explore the impact of four types of management control (MC) on intrinsic and extrinsic motivation across Japanese local governments and for‐profit ...
Hikaru Goto, Makoto Kuroki
wiley   +1 more source