Results 131 to 140 of about 1,132 (246)

Tax Digitalization and Justice with Taxpayer Compliance and the Mediating Role of Tax Awareness

Aptisi Transactions on Technopreneurship
This study investigates the impact of tax information digitalization and tax fairness on taxpayer compliance, with tax awareness as a mediating variable.
Supriyati Supriyati, Dian Oktarina, Nur'aini Rokhmania, Kadek Pranetha Prananjaya   +3 more
doaj   +1 more source

Partisan Entrepreneurship

The Journal of Finance, EarlyView.
ABSTRACT Republicans start more firms than Democrats. In a sample of 40 million party‐identified Americans between 2005 and 2017, we find that 5.5% of Republicans and 3.7% of Democrats become entrepreneurs. This partisan entrepreneurship gap is time‐varying—Republicans increase their relative entrepreneurship during Republican administrations and ...
JOSEPH ENGELBERG, JORGE GUZMAN, RUNJING LU, WILLIAM MULLINS   +3 more
wiley   +1 more source

The Effect of Tax Knowledge, Tax Sanctions, and Taxpayer Awareness On Individual Taxpayer Compliance

International Journal of Economics, Management and Accounting
The implementation of the study to obtain and prove empirically related to the influence of tax knowledge, tax sanctions and taxpayer awareness on individual taxpayer compliance. The study with multiple linear regression with an approach, namely with a quantitative framework. The means of obtaining data is by distributing questionnaires.
null Made Puji Airlangga, null I Ketut Jati   +1 more
openaire   +1 more source

Make Social Media Social Again: How Platform Interoperability Can Fix Social Media and Future‐Proof Democracy

Journal of Management Studies, EarlyView.
Abstract This essay argues that social media document (rather than fuel) the decline of political democracy while helping revive organizational democracy, including through ‘decentralized autonomous organizations’ (DAOs). Yet, despite giving everyone a voice and the ability to organize across borders, social media could over‐concentrate power if, in ...
J.P. Vergne
wiley   +1 more source

Carbon Populism and Representative Politics: On Why Fossil Fuel Firms Speaking for ‘The People’ Is a Bad Idea

Journal of Management Studies, EarlyView.
Abstract Despite growing recognition that countries around the world must transition to a low‐carbon economy, global greenhouse gas emissions continue to rise. One way that decarbonization has been obstructed, we argue, is by fossil fuel firms intentionally conflating their agenda with ‘the people’, evoking notions of national identity, security and ...
Daniel Nyberg, Christopher Wright, Vanessa Bowden, Peter Fleming   +3 more
wiley   +1 more source

Driven by risk: Understanding reference‐dependent preferences using simulated auto racing

Journal of Risk and Insurance, EarlyView.
Abstract Using data from over 56,000 simulated auto races worldwide, we analyze risk‐taking at the margins, consistent with reference‐dependent preferences. We show that participants' risk‐taking changes when a desired intermittent outcome is presented, sometimes at the expense of a more favorable expected end state.
James Hilliard, Annette Hofmann, David Weber   +2 more
wiley   +1 more source

Beyond the Cut: Generative Refusal and the Reimagining of Jewish Affiliation in Contemporary Israel

Journal for the Scientific Study of Religion, EarlyView.
ABSTRACT In Jewish‐Israeli society, circumcision (brit milah) carries far‐reaching significance, symbolizing both the covenant between god and the Jewish people and serving as a key marker of communal affiliation and cultural continuity. Drawing on in‐depth interviews with Jewish‐Israeli parents who have chosen not to circumcise their sons and using ...
Nina Rageth
wiley   +1 more source

The Effect of Tax Socialization, Taxpayer Understanding, And Taxpayer Awareness Individual Taxpayer Compliance, Tax Sanction As a Moderating Variable

Jurnal Riset Perbankan, Manajemen, dan Akuntansi
The Purpose of this study is to analyze the effect of tax socialization, taxpayer understanding, and taxpayer awareness on individual taxpayer compliance in Jakarta with tax sanctions as a moderating variable. This study uses primary data obtained through questionnaires distributed to taxpayers in Jakarta.
Laela Lanjarsih, Rizky Nur Afifah, Annathasia Puji Erasashanti   +2 more
openaire   +1 more source

Behavioral Factors in Tax Preparer and Tax Compliance Choices

Kyklos, EarlyView.
ABSTRACT What tax preparer characteristics are most important to taxpayers in their decision to use a tax preparer, and how does this choice of a tax preparer affect subsequent taxpayer compliance? We use laboratory experiments to examine these questions. We find that individuals in this environment simultaneously choose a preparer and their compliance
James Alm, Jubo Yan, William D. Schulze, Melissa Vigil, Carrie von Bose   +4 more
wiley   +1 more source

Searching for safety: Working conditions and policing in a US emergency department

Medical Anthropology Quarterly, EarlyView.
Abstract In the United States, emergency departments aren't supposed to turn anyone away. They are the safety‐net of the safety‐net providing life‐saving care. Yet, what happens to healthcare when conditions are so strained that patients and staff lash out at each other? What happens when the safety net becomes a carceral net?
Fabián Luis C. Fernández
wiley   +1 more source