Results 281 to 290 of about 188,989 (316)
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Do corporate taxes hinder innovation?
Journal of Financial Economics, 2017Abhiroop Mukherjee, Alminas Zaldokas
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Journal Of Economic Psychology
Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion.
Erich, Kirchler, Ingrid, Wahl
openaire +1 more source
Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion.
Erich, Kirchler, Ingrid, Wahl
openaire +1 more source
Overcoming public resistance to carbon taxes
Wiley Interdisciplinary Reviews: Climate Change, 2018Stefano Carattini +2 more
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Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking
Journal of Accounting Research, 2017Luo Zuo +2 more
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