Search Results - subject:"Simplification"

Indirect effects of simplified tax communications on compliance

Celik Katreniak, Dagmara; Cingl, Lubomír; Lorko, Matej - 2025

simplification improves understanding of tax obligations and expected compliance but does not directly increase tax declarations in … play a significant role. Our findings suggest that simplification can act as a low-cost moral nudge which may enhance … intrinsic motivation to comply. Policymakers can employ simplification as a tool to reinforce voluntary compliance, especially …

Persistent link: https://www.econbiz.de/10015616220

Does tax simplification motivate small businesses to be more compliant? : evidence from a regression discontinuity in Indonesia

Satyadini, Agung Endika; Rosid, Arifin - In: Bulletin of Indonesian economic studies 60 (2024) 2, pp. 217-238

Persistent link: https://www.econbiz.de/10015050599

Reducing complexity and compliance costs : a simplification safe harbour for the global minimum tax

Schanz, Deborah - In: Fiscal studies : the journal of the Institute for … 44 (2023) 1, pp. 53-60

Persistent link: https://www.econbiz.de/10014301458

What needs to be done to improve the efficiency of the resolution framework of the banking union

Restoy, Fernando; Walters, Ruth - Institut für Finanzstabilität - 2026

Persistent link: https://www.econbiz.de/10015628193

The legality of Omnibus legislation under EU law : a preliminary analysis of Omnibus I simplification directive of CSRD and CSDD and its legal consequences on the EU legal order

Alemanno, Alberto - 2026

Persistent link: https://www.econbiz.de/10015618127

The beneficent and maleficent effects of simplification on retirement savings

Shah, Avni M.; Osborne, Matthew; Lefkowitz, Jaclyn; … - In: Journal of consumer research : JCR ; an … 52 (2025) 2, pp. 244-265

Persistent link: https://www.econbiz.de/10015425369

A pragmatic approach to simplification : the case of banking regulation in the EU

Cannata, Francesco; Serafini, Luca - 2025

Persistent link: https://www.econbiz.de/10015462686

Commercializing culture in China : the reconstruction of cultural symbols and the adaptation of the torch festival

Yin, Shuang; Kartini Aboo Talib Khalid; Shazlin Amir Hamzah - In: Asia and the global economy : AGE 5 (2025) 2, pp. 1-8

was manifested in ritual simplification, cultural expansion, and commercialization, with a shift from community … alienation. Thematic analysis identified five key themes: ritual simplification and cultural identity, cultural expansion and …

Persistent link: https://www.econbiz.de/10015593238

Redefining sustainability reporting in the EU : insights from the CSRD, ESRS, and the EU omnibus simplification package

Dečman, Nikolina - In: The Romanian economic journal : REJ 28 (2025) 91, pp. 3-12

Persistent link: https://www.econbiz.de/10015639622

Tax complexity and firm value

Braun, Anna-Sophie; Koch, Reinald; Sureth-Sloane, Caren - 2025

This study examines the effect of tax complexity on the market value of publicly traded firms. Using firm-level measures of tax complexity, we find that a one standard deviation increase in tax complexity-comparable in magnitude to the rise following the U.S. Tax Cuts and Jobs Act-is associated...

Persistent link: https://www.econbiz.de/10015438941