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Year of publication
Subject
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Steuerflucht 2,020 Cross-border tax evasion 1,995 Steuervermeidung 1,316 Tax avoidance 1,306 Criminal tax law 1,124 Steuerstrafrecht 1,124 Theorie 766 Theory 766 Steuermoral 460 Tax compliance 460 Tax evasion 269 tax evasion 261 Einkommensteuer 235 Income tax 232 Welt 215 World 215 Steueroase 206 Tax haven 203 Experiment 149 Multinationales Unternehmen 129 Transnational corporation 129 Schattenwirtschaft 117 Underground economy 116 Steuerpolitik 113 Tax policy 107 Corporate taxation 99 Unternehmensbesteuerung 99 Corruption 96 Korruption 96 USA 94 United States 94 Internationales Steuerrecht 92 International tax law 89 Steuereinnahmen 86 Tax revenue 86 Tax Evasion 77 Ethik 75 Ethics 74 Sales tax 71 Umsatzsteuer 71
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Online availability
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Free 897 Undetermined 387 CC license 47
Type of publication
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Book / Working Paper 1,129 Article 890 Database 1
Type of publication (narrower categories)
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Article in journal 833 Aufsatz in Zeitschrift 833 Graue Literatur 502 Non-commercial literature 502 Arbeitspapier 443 Working Paper 443 Aufsatz im Buch 52 Book section 52 Hochschulschrift 37 Collection of articles of several authors 33 Sammelwerk 33 Thesis 23 Amtsdruckschrift 18 Government document 18 Konferenzschrift 17 Aufsatzsammlung 12 Collection of articles written by one author 12 Sammlung 12 Conference proceedings 9 Advisory report 4 Amtliche Publikation 4 Gutachten 4 Bibliografie enthalten 3 Bibliography included 3 Conference paper 3 Guidebook 3 Konferenzbeitrag 3 Ratgeber 3 Systematic review 3 Übersichtsarbeit 3 Bibliografie 2 Dissertation u.a. Prüfungsschriften 2 Mehrbändiges Werk 2 Multi-volume publication 2 Case study 1 Fallstudie 1 Forschungsbericht 1 Gesetz 1 Law 1
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Language
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English 1,899 German 61 French 20 Italian 11 Spanish 8 Russian 5 Undetermined 5 Dutch 4 Swedish 4 Hungarian 2 Norwegian 1 Serbian 1 Ukrainian 1 Chinese 1
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Author
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McGee, Robert W. 88 Alm, James 40 Goerke, Laszlo 29 Kirchler, Erich 23 Schneider, Friedrich 21 Rablen, Matthew D. 18 Chiarini, Bruno 17 Doerrenberg, Philipp 17 Johannesen, Niels 17 Slemrod, Joel 17 Martinez-Vazquez, Jorge 14 Marzano, Elisabetta 14 Piolatto, Amedeo 14 Blaufus, Kay 13 Jacob, Martin 12 Keen, Michael 12 Torgler, Benno 12 Toubal, Farid 12 Zucman, Gabriel 12 Bernasconi, Michele 11 Dhami, Sanjit S. 11 Feld, Lars P. 11 Levaggi, Rosella 11 Menoncin, Francesco 11 Parenti, Mathieu 11 Pestieau, Pierre 11 Alstadsæter, Annette 10 Gordon, Roger H. 10 Halla, Martin 10 Traxler, Christian 10 Watanabe, Shigeru 10 Cebula, Richard J. 9 Davies, Ronald B. 9 Lejour, Arjan 9 Mittone, Luigi 9 Paetzold, Jörg 9 Rizzi, Dino 9 Cowell, Frank A. 8 Dharmapala, Dhammika 8 Duncan, Denvil 8
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Institution
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National Bureau of Economic Research 9 OECD 7 Vereinte Nationen / Department of International Economic and Social Affairs 4 Institut for Nationaløkonomi <Kopenhagen> 3 United Nations / Ad Hoc Group of Experts on International Co-operation in Tax Matters 3 Vereinte Nationen / Ad Hoc Group of Experts on International Co-operation in Tax Matters 3 Asian Pacific Tax and Investment Research Centre <Singapur> 2 Deloitte 2 Eberhard Karls Universität Tübingen 2 European Commission / Directorate-General for Taxation and Customs Union 2 Europäische Union / Rat 2 Gottfried Wilhelm Leibniz Universität Hannover 2 Linde Verlag 2 National Institute of Public Finance and Policy <Delhi> 2 Tax Justice Network 2 UNCTAD 2 United Nations / Dept. of International Economic and Social Affairs 2 Völkerbund / Committee of Technical Experts on Double Taxation and Tax Evasion 2 Aarhus Universitet / Afdeling for Nationaløkonomi 1 American Enterprise Institute for Public Policy Research 1 Amsterdams Instituut voor ArbeidsStudies 1 Arbeitsgruppe Alternative Wirtschaftspolitik 1 Center for Arbejdsmarkeds- og Socialanalyse <Århus> 1 Center for Public Integrity <Washington, DC> 1 Commissie ter Bestudering van het Verschijnsel Internationale Belastingvlucht van Lichamen en van Maatregelen Daartegen 1 Commonwealth Association of Tax Administrators 1 Council of Europe 1 Deloitte, Haskins and Sells 1 Deutscher Industrie- und Handelstag 1 EATLP Congress <2015, Mailand> 1 Edward Elgar Publishing 1 Europarat 1 European Network on Debt and Development 1 Europäische Kommission 1 Europäische Kommission / Generaldirektion Finanzkontrolle 1 Facultés Universitaires Notre-Dame de la Paix / Groupe de Recherche en Economie du Bien-Etre 1 Finance, Integrity and Governance Symposium <1., 2024, Oslo> 1 Financial Action Task Force 1 FinanzBuch Verlag 1 Friedrich-Ebert-Stiftung 1
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Published in...
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CESifo working papers 58 Journal of public economics 35 International tax and public finance 26 CESifo Working Paper Series 25 Journal of economic behavior & organization : JEBO 25 Working paper 25 Journal of economic psychology : research in economic psychology and behavioral economics 24 National tax journal 24 Public finance review : PFR 20 FinanzArchiv : European journal of public finance 18 Tulane University Economics working paper 18 Discussion paper series / IZA 14 Discussion paper 13 Working paper / World Institute for Development Economics Research 12 European economic review : EER 11 Discussion papers / CEPR 10 Bulletin of Osaka Prefecture University / D 9 CESifo Working Paper 9 Economics letters 9 IZA Discussion Paper 9 NBER working paper series 9 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 8 Economics of governance 8 Working paper series 8 Applied economics letters 7 Discussion paper / Department of Business and Management Science 7 Economic modelling 7 European journal of political economy 7 NBER Working Paper 7 Working papers 7 Advances in taxation 6 Discussion paper / Center for Economic Research, Tilburg University 6 IMF working papers 6 International journal of economics and financial issues : IJEFI 6 Journal of behavioral and experimental economics 6 Journal of business ethics : JOBE 6 Working paper / National Bureau of Economic Research, Inc. 6 ZEW discussion papers 6 Accounting and taxation review : A&TR 5 Applied economics 5
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Source
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ECONIS (ZBW) 2,014 USB Cologne (EcoSocSci) 6
Showing 1 - 50 of 2,020
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Persistence and pervasiveness of tax evasion: an evolutionary analytical framework
Silveira, Jaylson Jair da; Lima, Gilberto Tadeu; … - 2025
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Market externalities of tax evasion
Di Marzio, Irene; Mocetti, Sauro; Rubolino, Enrico - 2025
This paper presents evidence of market externalities of tax evasion: firms' tax non-compliance distorts the outcomes of their competitors. Using novel administrative data on the universe of Italian firms, we compute a tax evasion proxy as the fraction of individual firms that manipulate their...
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Qualified Intermediary : Practical Compliance in Cross-Border Income Taxation and Anti-Tax Evasion
McGill, Ross; Pitkin, Kirsty V. - 2025
Part I Essentials -- Chapter 1 Scope and Purpose -- Chapter 2 History and Context -- Chapter 3 Convergence -- Chapter 4 Legal Bases -- Part II USA -- Chapter 5 Structure -- Chapter 6 Background -- Chapter 7 FATCA -- Chapter 8 Documentation -- Chapter 9 Withholding -- Chapter 10 Depositing --...
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The market externalities of tax evasion
Di Marzio, Irene; Mocetti, Sauro; Rubolino, Enrico - 2024
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Cross-border investment, deterrence, and compliance effects of ownership transparency
Amberger, Harald; Wilde, Jaron H.; Wu, Yuchen - 2024
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Tax Evasion and the Contribution-Benefit Link
Bíró, Anikó; Elek, Péter; Prinz, Dániel; Sándor, … - 2024
This paper studies tax evasion and the contribution-benefit link in the context of maternity benefits in Hungary. Earnings and employment patterns suggest pre-pregnancy underreporting, followed by formalization of some earnings and employment during pregnancy to increase benefits. Reported...
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Tax evasion and company survival : a Brazilian case study
Tonetto, Jorge Luis; Pique, Josep M.; Fochezatto, Adelar; … - In: Economies : open access journal 12 (2024) 11, pp. 1-18
Enterprises face significant growth and survival challenges in highly competitive markets. Many companies fail to meet their tax obligations, which deprives society of essential resources and often results in tax penalties. This article examines whether companies that receive tax fines for...
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Evasion differential games in the space of square summable sequences
Aminov, Bekhzod; Ruziboev, Marks - In: Games 15 (2024) 6, pp. 1-7
In this article, we consider simple-motion pursuit-evasion differential games in the Hilbert space of square summable sequences. We show that when the players have the same dynamic capabilities, evasion is possible under some assumptions about the initial positions of the players.
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Trust in government in a changing world : shocks, tax evasion, and economic growth
Alm, James; Barreto, Raul A. - 2024
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Economic and institutional drivers of trade-related illicit financial flows
Mpabe Bodjongo, Mathieu Juliot; Essomme, Fanny Kabwe … - In: Journal of economic criminology 4 (2024), pp. 1-11
This paper aims to examine the influence of controlling corruption, tax burden reduction, price stability and trade liberalization on trade-related illicit financial flows. The analysis focuses on a sample of 120 developing and emerging countries, drawn from data collected over the period...
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The underground economy and tax evasion in Ghana : implications for economic growth
Wiafe, Prince Amfo; Armah, Mark Kojo; Ahiakpor, Ferdinand; … - In: Cogent economics & finance 12 (2024) 1, pp. 1-33
The objective of the study was to determine the size of Ghana's "underground economy" and the extent of tax evasion in Ghana. The underground economy in most countries is vital because it serves as a survival place for most people. However, their activities are mostly related to tax evasion...
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Competitive wages and tax evasion in a Cournot duopoly
Buccella, Domenico; Fanti, Luciano; Gori, Luca - In: Theory and decision : an international journal for … 97 (2024) 3, pp. 585-594
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You can't tax what you can't see : using fixed cargo scanners to combat tax evasion
Davies, Ronald B.; McNabb, Kyle; Palanský, Miroslav - 2024
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Tax evasion and self-employment decisions : evidence from an income tax reform in Chile
Castillo, Sebastián; Safojan, Romina - 2024
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Revealing tax evasion : experimental evidence from a representative survey of Indonesian firms
Hoy, Christopher; Jolevski, Filip; Obeyesekere, Anthony - 2024
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Automatic for the (tax) people : information sharing and cross-border investment in tax havens
Bénétrix, Agustín; Emter, Lorenz; Schmitz, Martin - 2024
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Tax simplicity or simplicity of evasion? : evidence from self-employment taxes in France
Aghion, Philippe; Gravoueille, Maxime; Lequien, Matthieu; … - 2024
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Herding, taxpayer's rent seeking and endemic corruption
Epstein, Gil S.; Gang, Ira N. - In: Journal of economic behavior & organization 217 (2024), pp. 533-546
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Bearing the burden : implications of tax reporting institutions on evasion and incidence
Kotakorpi, Kaisa; Nurminen, Tuomas; Miettinen, Topi; … - In: Journal of economic behavior & organization 220 (2024), pp. 81-134
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Inequality shapes the propagation of unethical behaviours : cheating responses to tax evasion along the income distribution
Martinangeli, Andrea F. M.; Windsteiger, Lisa - In: Journal of economic behavior & organization 220 (2024), pp. 135-181
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Offshore tax evasion in developing countries : evidence and policy discussion
Johannesen, Niels - 2024
Offshore tax havens cause large losses of government revenue by facilitating tax evasion by wealthy individuals. This paper focuses on offshore tax evasion in developing countries and documents two empirical regularities. First, there is no clear development gradient in the exposure to offshore...
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Core tax administration system : the power and trust dimensions of slippery slope framework tax compliance model
Darmayasa, I Nyoman; Hardika, Nyoman Sentosa - In: Cogent business & management 11 (2024) 1, pp. 1-14
This research aims to understand whether the Core Tax Administration System (CTAS) will strengthen the power or the trust dimensions of the Slippery Slope Framework (SSF) tax compliance model. The research hypothesis is that the implementation of the CTAS will strengthen the power and the trust...
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Tax complexity as price discrimination
Agersnap, Ole; Bjørkheim, Julie Brun - 2024
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Framed norms : the effect of choice-belief information on tax compliance
Atzori, Federico; Pelligra, Vittorio - 2024 - Prima edizione
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014519258
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Approaches to tax evasion : a bibliometric and mapping analysis of Web of Science indexed studies
Barbu, Liliana; Horobet, Alexandra; Belascu, Lucian; … - In: Journal of business economics and management 25 (2024) 1, pp. 1-20
The primary objective of this study is to uncover and examine the patterns of scientific collaboration within the domain of tax evasion and tax avoidance spanning the years 1975 to 2022. To analyze the dissemination of knowledge on a worldwide scale, we investigated the interconnections among...
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Crypto as a Marketplace for Capital Flight
Graf von Luckner, Clemens - 2024
This paper shows how cryptocurrency markets can fuel cross-border capital flight by serving as marketplaces that match counterparts with and without (illicit) access to FX. In countries where international transactions are restricted, crypto exchanges effectively allow domestic agents to pay a...
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Why whistleblowing does not deter collaborative tax evasion
Burgstaller, Lilith; Pfeil, Katharina - 2024 - This version: September 22, 2024
Does whistleblowing deter rule violations when such violations are believed to be common? We examine this question in an online experiment about collaborative tax evasion. We vary whether subjects can blow the whistle on their partner in crime and introduce a high-evasion environment by framing...
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Gender differences in tax evasion : evidence from Norwegian administrative data
Bjørkheim, Julie Brun; Nygård, Odd E. - 2024
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Public disclosure and tax compliance : evidence from Uganda
Manwaring, Priya; Regan, Tanner - 2024
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Trust in government and tax compliance in Indonesia and Malaysia : do ethics and tax amnesty matter?
Novita, Santi; Lasmana, Mienati Somya; Nor Azrina Bint … - In: International journal of economics and financial issues … 14 (2024) 6, pp. 10-22
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The introduction of anti-tax evasion legislation in Thailand : an institutional theoretical perspective
Natpraypant, Vorakanlaya; Arshed, Norin; Power, David M. - In: Accounting forum 48 (2024) 1, pp. 121-147
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From tax havens to cryptocurrencies : secrecy-seeking capital in the global economy
Ylönen, Matti; Raudla, Ringa; Babic, Milan - In: Review of international political economy 31 (2024) 2, pp. 563-588
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Tax complexity and firm tax evasion : a cross-country investigation
Saptono, Prianto Budi; Mahmud, Gustofan; Salleh, Fauzilah; … - In: Economies : open access journal 12 (2024) 5, pp. 1-35
This paper endeavours to investigate whether a complex tax system influences firms' propensity toward tax evasion across countries. To achieve the objectives of this study, we utilised the World Bank Enterprise Survey and the World Bank's Doing Business databases covering more than 46,000...
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"Optimal honesty" in the context of fiscal crimes
Barile, Lory; Cullis, John G.; Jones, Philip R. - In: Economies : open access journal 12 (2024) 9, pp. 1-11
This paper begins by contrasting the caricatures "homo and femina economicus" with "homo and femina realitus". Against this backdrop, the paper considers three "apparently falsified" empirical predictions of the standard expected utility model of individual decision-making concerning...
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International tax cooperation and the challenge of illicit financial flows
Finance, Integrity and Governance Symposium <1., 2024, Oslo>; … - 2024
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Leveling the playing field : constraints on multinational profit shifting and the performance of national firms
Gauß, P.; Kortenhaus, M.; Riedel, Nadine; Simmler, Martin - In: Journal of public economics 234 (2024), pp. 1-16
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Rounded up : using round numbers to identify tax evasion
Breunig, Robert; Deutscher, Nathan; Hamilton, Steven - In: Journal of public economics 238 (2024), pp. 1-24
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The effect of tax avoidance and tax evasion on the performance of South African economy
Mvunabandi, Jean Damascene; Nomala, Bomi; Marimuthu, Ferina - In: International journal of economics and financial issues … 14 (2024) 1, pp. 52-63
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Tax evasion, education and shadow economy
Ciucci, Salvatore - In: Economic change & restructuring 57 (2024) 4, pp. 1-16
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Towards a statistical framework for the measurement of tax and commercial illicit financial flows
UNCTAD - 2024
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Breaking the boundaries in the digital age : open banking and tax evasion
Dang Ngoc Thang; Andreadakis, Stelios; Nika, Pamela; … - 2024
In this paper, we examine the relationship between open banking and tax evasion. As the open banking literature is still evolving, we try to systematically analyze the literature on conventional banking and tax evasion and then extend the discussion in the context of open banking. The popularity...
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Tax evasion attitude and taxpayers' perception of government legitimacy : evidence from Southern Ethiopia
Lorato, Tariku; Sendaba, Yonas; Tadesse, Tasew - In: Cogent economics & finance 12 (2024) 1, pp. 1-16
Tax evasion, a global concern, undermines government revenue, public services, and societal trust. It occurs when taxpayers deliberately avoid their tax obligations. This study primarily explores the link between government legitimacy and tax evasion decisions in Ethiopia. Aside from bridging...
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Tax avoidance and tax evasion : current insights and future research directions from an emerging economy
Hossain, Md Shamim; Ali, Md. Sobhan; Ling, Chui Ching; … - In: Asian journal of accounting research 9 (2024) 3, pp. 275-292
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Loss aversion and tax evasion : theory and evidence
Dhami, Sanjit S.; Hajimoladarvish, Narges; Mamidi, Pavan - 2023
We consider income-source-dependent tax evasion and show that this is a generalization of the well-known endowment effect. We show that loss aversion, moral costs, mental accounting, and risk preferences play a key role in explaining key features of source-dependent tax evasion. We provide...
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Coming clean on your taxes
Beer, Sebastian; Mooij, Ruud A. de - 2023
This paper develops a simple model to explore whether a higher detection probability for offshore tax evaders-e.g., because of improved exchange of information between countries and/or due to digitalization of tax administrations-renders it optimal for governments to introduce a voluntary...
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How Serious is Tax Evasion? A Survey of Polish Opinion
McGee, Robert W.; Achim, Monica Violeta - 2023
The present study addresses the question, “How serious is tax evasion?” In order to arrive at an answer, it was necessary to compare the seriousness of tax evasion to that of other selected acts. World Values Survey data for Poland were used to compare tax evasion to 12 other moral issues....
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How Serious is Tax Evasion? A Survey of Romanian Opinion
McGee, Robert W.; Achim, Monica Violeta; Muresan, … - 2023
The present study addresses the question, “How serious is tax evasion?” In order to arrive at an answer, it was necessary to compare the seriousness of tax evasion to that of other selected acts. World Values Survey data for Romania were used to compare tax evasion to 18 other moral issues....
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Avoidance, Evasion and Reform : Who Dismantled and Who's Rebuilding the Australian Income Tax System?
Krever, Richard - 2023
In the 1970s, the Australian income tax system was subject to a wave of avoidance and evasion unprecedented in this country and probably unmatched anywhere else in the world. The episode cost revenue billions of dollars, did untold damage to the social fabric of our country and permanently...
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Tax Evasion Behavior and Agency Cost Under Bank-Tax-Guarantee
Chen, Biao; Zhu, Nanhui - 2023
In this paper, we assume that a small- and micro-sized enterprise (SME) funds the expansion investment cost through bank-tax-guarantee (BTG, henceforth) which embeds two credit enhancement mechanisms by taxation and guarantee. We develop a capital structure model to exhibit a trade-off between...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014357914
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Loss Aversion and Tax Evasion : Theory and Evidence
Dhami, Sanjit S.; Hajimoladarvish, Narges; Mamidi, Pavan - 2023
We consider income-source-dependent tax evasion and show that this is a generalization of the well-known endowment effect. We show that loss aversion, moral costs, mental accounting, and risk preferences play a key role in explaining key features of source-dependent tax evasion. We provide...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014347136
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