Results 141 to 150 of about 247,863 (382)
Why the Japanese Taxpayer Always Loses [PDF]
The tax office wins most cases in Japan. We think about why this might be. We find that although judges who rule in favor of the taxpayer do not suffer in their future careers, if the loser-- whether governemnt or taxpayer--appeals and wins, the reversed
Eric Rasmusen, J. Mark Ramseyer
core
Abstract In a context of unprecedented urbanization, nineteenth‐century European cities faced the ‘housing question’, i.e. precarious housing standards and affordability problems. While existing research has well described these historical housing problems in single‐city studies or in national urbanization histories, to our knowledge, there are hardly ...
Sebastian Kohl +2 more
wiley +1 more source
Reengineering Tax Service Quality Using a Second Order Confirmatory Factor Analysis for Self-Employed Taxpayers [PDF]
Siti Normala Bt. Sheikh Obid +1 more
openalex +1 more source
Understanding taxpayer attitudes through understanding taxpayer identities
For tax systems which rely on voluntary self-reporting of tax obligations, the need to understand what drives taxpayer attitudes and behaviour is important in ensuring that taxes owed are declared and collected.
Australian National University. Centre for Tax System Integrity +2 more
core
Within the Big Five personality framework, past research has found that neuroticism, agreeableness, and conscientiousness tend to display a relationship with ethical behavior (Sacket & Wanek, 1996; Kolz, 1999; Kalshoven, Den Hartog, & DeHoogh, 2011 ...
B. Huels, Praveen Parboteeah
semanticscholar +1 more source
THE LEGITIMACY TRAP: Street Vending Heterogeneity and Selective Enforcement in San Francisco
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
Impact of Taxpayer Compliance on Revenue Collection: A Case of Mbeya City, Tanzania [PDF]
The research aims to investigate the effect of taxpayer compliance on revenue collection using Mbeya City as a case study. Examine the degree of compliance, the variables influencing taxpayer compliance, and the relationship between taxpayer compliance ...
Beny Mwenda, Lewis Charles
doaj +1 more source
Bureaucracy and Corruption Taxation Proof [PDF]
Using the Principal-Agent-Supervisor paradigm, we examine in this paper how a tax collection agency changes optimal schemes in order to lessen the occurrence of bribery between the tax collector and the taxpayer. The Principal, who maximizes the expected
Jellal, Mohamed
core +1 more source
ABSTRACT In the last several years, disaster insurance programs around the world have experienced disruptions that many observers interpret to be a primary symptom of “climate crisis” (Bittle 2024). Governments have responded to these disruptions through disjointed and at times contradictory measures: they treat disasters, alternately, as “Acts of God”
Stephen J. Collier
wiley +1 more source

