The extant literature on marginal deterrence supports the notion that individuals maintain a dynamic decision-making process that yields several ranked outcomes after weighing the risks and rewards. In this article, we conduct a novel large-scale empirical analysis of the marginal deterrence...

This paper discusses current developments in tax compliance research, with a focus on three aspects. First, we summarize empirical evidence on the traditional deterrence or enforcement approach, suggesting that tax audits and fines for noncompliance are critical in taxpayers' compliance...

Purpose This study aims to analyse the intellectual property rights (INPR), foreign direct investment (FDI) inflows and technological exports of 32 developing and developed countries for the period of 2006–2020. Design/methodology/approach Diagnostic tests were used to confirm the panel least...