Results 141 to 150 of about 247,863 (382)

Why the Japanese Taxpayer Always Loses [PDF]

open access: yes
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  

HOUSING QUESTION OLD AND NEW: Mapping Crowding, Tenure, Rents and Segregation in the Neighborhoods of Major European Cities around 1900 and Today

open access: yesInternational Journal of Urban and Regional Research, EarlyView.
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

Understanding taxpayer attitudes through understanding taxpayer identities

open access: yes, 2015
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  

Neuroticism, Agreeableness, and Conscientiousness and the Relationship with Individual Taxpayer Compliance Behavior

open access: yesJournal of Accounting and Finance, 2019
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

open access: yesInternational 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

Impact of Taxpayer Compliance on Revenue Collection: A Case of Mbeya City, Tanzania [PDF]

open access: yesInternational Journal of Management, Accounting and Economics
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]

open access: yes
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

Insurance and the “Irrationalization” of Disaster Policy: A Political Crisis Theory for an Age of Climate Risk

open access: yesThe British Journal of Sociology, EarlyView.
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

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