Results 131 to 140 of about 13,084 (307)
Tax Avoidance, Endogenous Social Norms, and the Comparison Income Effect [PDF]
We present a model of income tax avoidance with heterogenous agents, assuming the presence of a comparison income effect and of a psychic cost (disutility) of tax dodging.
Alessandro Balestrino
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CEO Overconfidence and Corporate Social Responsibility: A Micro‐CSR Perspective
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Although research on micro‐level CSR has increasingly emphasized individual‐level antecedents, the role of CEO overconfidence has not been systematically integrated into the literature. To address this gap, a systematic literature review was undertaken of 62 studies on CEO overconfidence and CSR, revealing a mixed picture of positive, negative,
Jannis Kreinhop
wiley +1 more source
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 +4 more
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Harmonizing Social Impact Assessment in the Bioeconomy: A Cross‐Regional Fuzzy‐Delphi Approach
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The bioeconomy transition risks underrepresenting social sustainability, while existing Social Life Cycle Assessment (S‐LCA) applications remain insufficient for comparison and decision support due to heterogeneous and non‐standardized selection of social impact categories. This study proposes a cross‐regional baseline set of impact categories
Julia Lessa Feitosa Virgolino +2 more
wiley +1 more source
A Psychological View of Tax: The Evaluation of Tax Posters Published by
, 2017 Tax psychology brings a social, psychological and cognitive perspective to the concept of tax. Knowing the process of taxpayers decision to pay or not pay taxes plays a key role in ensuring voluntary compliance. Tax policies that take into account tax compliance processes can also contribute to the increase in tax consciousness in the long run. In this
openaire +1 more source
, 2016 Despite an increasing interest in the non-monetary determinants of tax behaviors (also known as tax morale), the recent literature offers few empirical elements on the link between moral personality characters and tax evasion propensity. However, such measures are necessary to understand the transmission channels of policies targeted at fighting ...
Jacquemet, Nicolas +3 more
openaire +1 more source
Income tax evasion in a society of heterogeneous agents: Evidence from an agent-based model [PDF]
We analyze the evolution and extent of income tax evasion under alternative governmental policies in an agent-based model with heterogeneous agents. A novel aspect of our modeling is the use of an exponential utility function, which allows us to assume ...
Hokamp, Sascha, Pickhardt, Michael
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza +2 more
wiley +1 more source
Tax morale and compliance : review of evidence and case studies for Europe [PDF]
This paper provides an overview of the literature on tax morale and tax compliance. Most of the material here is based on research that I have conducted together with my co-authors over the last 10 years.
Torgler, Benno
core
International Journal of Eating Disorders, EarlyView.ABSTRACT Objective Food insecurity is increasingly linked to binge eating and weight‐related health issues like type 2 diabetes mellitus, but no eating disorder interventions have been tested among individuals with food insecurity. We conducted a single‐arm pilot test of FoodSteps‐FI, a guided self‐help digital intervention for binge eating adapted for
Andrea K. Graham +9 more
wiley +1 more source