Results 141 to 150 of about 42,140 (316)
Fighting Income Tax Evasion with Positive Rewards: Experimental Evidence [PDF]
This paper provides experimental evidence regarding the influence of positive rewards on income tax evasion behavior. In particular, we experimentally test the impact of positive rewards in form of individual lottery winnings for honest taxpayers.
Cécile Bazart, Michael Pickhardt
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The Factors That Affect Revenue Generation of Taxpayers: The Case of Bahir Dar City Taxpayers
, 2020 Revenue generation is one of the most useful activities to increase profitability and capital of taxpayers in business operation. Despite these, however, revenue generation in the study area is affected by different variables.
Mekonnen, Nesredin
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The policy adjacent: How affordable housing generates policy feedback among neighboring residents
American Journal of Political Science, EarlyView.Abstract While scholars have documented feedback effects among a policy's direct winners and losers, less is known about whether such effects can occur among the indirectly affected—“the policy adjacent.” Using 458 geocoded housing developments built between two nearly identical statewide ballot propositions funding affordable housing in California, we
Michael Hankinson +2 more
wiley +1 more source
THE COMPREHENSIVE NATURE OF TAXATION RELATIONS
Baltic Journal of Economic StudiesTax legal relations constitute a specific and highly structured category of social relations, characterised by the fact that they can only emerge in legal form.
Oksana Hinda +2 more
doaj +1 more source
Seeing like a citizen: Experimental evidence on how empowerment affects engagement with the state
American Journal of Political Science, EarlyView.Abstract Building a strong and effective state requires revenue. Yet, in many low‐income countries, citizens do not make formal payments to the state or forego engaging with the state altogether due to vulnerability to opportunistic demands by state agents. We study two randomized interventions in Kinshasa, Democratic Republic of the Congo, designed to
Soeren J. Henn +4 more
wiley +1 more source
Anthropology of Consciousness, EarlyView.ABSTRACT This essay examines the controversy surrounding the Bhoot Vidya certificate program proposed by the Faculty of Ayurveda at Banaras Hindu University in 2019. Drawing on media coverage, curricular materials, and government policy, I analyze how the debate reveals broader tensions in the politics of contemporary Ayurveda, nationalism, and ...
Thomas Seibel
wiley +1 more source
, 2016 The paradigm tax dispute involves a taxpayer on one side and the government on the other. In that traditional dyad, only the taxpayer matters, even though the interrelatedness of taxpayers across the fiscal system means that the outcome of any one ...
Sugin, Linda
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The Managerial Benefits of Tax Compliance: Perception by Small Business Taxpayers
, 2009 Research undertaken in 2006 - 2007 investigated the perception of managerial benefits of tax compliance by small business taxpayers. Survey data from a sample of 300 small business taxpayers and responses to semi-structured interviews of ownermanagers ...
Lignier, Philip
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Annals of Public and Cooperative Economics, EarlyView.Abstract Since 2007, the Spanish State's contribution to funding the Catholic Church comes from what is known as the ‘tax allocation’ (asignación tributaria). It is a pure system of percentage tax designation consisting of 0.7% of the tax liability of taxpayers who decide to tick the relevant box on their personal income tax form.
Ángela Castillo‐Murciego +2 more
wiley +1 more source
, 2016 Tax revenue should be increased through the level of taxpayers’ compliance since tax is one of economic resources of this country. This research aims to determine the effects of taxpayers’ understanding and tax penalty on taxpayers’ compliance in KPP ...
Silviana, Sukmawati, Fitri
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