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1
How can lower-income countries collect more taxes? : the role of technology, tax agents, and politics
Okunogbe, Oyebola
;
Tourek, Gabriel
- In:
The journal of economic perspectives : a journal of the …
38
(
2024
)
1
,
pp. 81-106
Persistent link: https://www.econbiz.de/10014479907
Saved in:
2
Does the value-added tax add value? : lessons using administrative data from a diverse set of countries
Brockmeyer, Anne
;
Mascagni, Giulia
;
Nair, Vedanth
; …
- In:
The journal of economic perspectives : a journal of the …
38
(
2024
)
1
,
pp. 107-132
Persistent link: https://www.econbiz.de/10014479910
Saved in:
3
IRS scrutiny and corporate innovation
Goldman, Nathan C.
;
Lampenius, Niklas
;
Radhakrishnan, Suresh
- In:
Contemporary accounting research : the journal of the …
41
(
2024
)
1
,
pp. 391-423
Persistent link: https://www.econbiz.de/10014518382
Saved in:
4
Digitalization of tax administration and tax avoidance : evidence on tax reform dynamics in Morocco
Belahouaoui, Rida
;
Attak, El Houssain
- In:
Impact of digitalization on reporting, tax avoidance, …
,
(pp. 200-225)
.
2024
Persistent link: https://www.econbiz.de/10014528576
Saved in:
5
Private firms' tax aggressiveness and lightweight pre-tax-audit interventions by the tax administration
Ojala, Hannu
;
Malo, Pekka
;
Penttinen, Esko
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014327047
Saved in:
6
Use tax administration and revenue production in the states
Mikesell, John L.
;
Stavick, John D.
;
Ross, Justin M.
- In:
Public budgeting & finance
43
(
2023
)
4
,
pp. 24-43
Persistent link: https://www.econbiz.de/10014475406
Saved in:
7
Does tax enforcement disparately affect domestic versus multinational corporations around the world?
De Simone, Lisa
;
Stomberg, Bridget
;
Williams, Brian
- In:
Contemporary accounting research : the journal of the …
40
(
2023
)
4
,
pp. 2816-2845
Persistent link: https://www.econbiz.de/10014443127
Saved in:
8
Tax compliance and firm response to electronic sales monitoring
Boyer, Martin
;
D'Astous, Philippe
- In:
The Canadian journal of economics : the journal of the …
56
(
2023
)
4
,
pp. 1430-1468
Persistent link: https://www.econbiz.de/10014443421
Saved in:
9
The effect of late payment penalties on the payment timing of owed taxes
Skov, Peer Ebbesen
- In:
Economics letters
229
(
2023
),
pp. 1-5
Persistent link: https://www.econbiz.de/10014455460
Saved in:
10
What drives the performance of tax administrations? : evidence from selected european countries
Milosavljević, Miloš
;
Radovanović, Sandro
; …
- In:
Economic modelling
121
(
2023
),
pp. 1-12
Persistent link: https://www.econbiz.de/10014384356
Saved in:
11
Automated tax filing : simulating a prepopulated form 1040
Goodman, Lucas
;
Lim, Katherine
;
Sacerdote, Bruce
; …
- In:
National tax journal
76
(
2023
)
4
,
pp. 805-838
Persistent link: https://www.econbiz.de/10014504630
Saved in:
12
The unintended consequences of semi-autonomous revenue agencies
Mardan, M.
- In:
The Canadian journal of economics : the journal of the …
56
(
2023
)
3
,
pp. 1063-1081
Persistent link: https://www.econbiz.de/10014364428
Saved in:
13
Gaming the IRS' third-party reporting system : evidence from pari-mutuel wagering
Ferguson, Duke
- In:
Journal of accounting research
61
(
2023
)
4
,
pp. 1225-1261
Persistent link: https://www.econbiz.de/10014364659
Saved in:
14
Implementing problematic tax regulation : hysteresis and bureaucratic revolutionaries within tax administrations
Ormeño-Pérez, Rodrigo
;
Oats, Lynne
- In:
The British accounting review : the journal of the …
55
(
2023
)
3
,
pp. 1-18
Persistent link: https://www.econbiz.de/10014365057
Saved in:
15
Beyond the personal income tax : direct taxation without representation in colonial Africa
Ward, Daisy
- In:
Journal of historical political economy : JHPE
3
(
2023
)
4
,
pp. 555-575
Persistent link: https://www.econbiz.de/10014514487
Saved in:
16
Digitalization of tax administration and corporate performance : evidence from China
He, Yuhan
;
Yi, Yang
- In:
International review of financial analysis
90
(
2023
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014468879
Saved in:
17
Time-travel in the era of taxation : the story of how the indian tax courts retroactively opted to treat two independent parties as associated entities
Phadke, Geetanjali
- In:
Vision : journal of Indian taxation
10
(
2023
)
2
,
pp. 133-139
Persistent link: https://www.econbiz.de/10014489036
Saved in:
18
Do countries really deviate from the optimal tax system?
Sepúlveda, Cristián
- In:
Public finance review : PFR
51
(
2023
)
1
,
pp. 76-131
Persistent link: https://www.econbiz.de/10014233413
Saved in:
19
The impact of tax policy, system, and administration on small and medium-sized enterprises in the Republic of Serbia : a statistical analysis of the situation
Adžić, Slobodan
;
Nestorović, Olgica
;
Zakić, Nebojša
; …
- In:
Eastern European economics : EEE
61
(
2023
)
1
,
pp. 86-109
Persistent link: https://www.econbiz.de/10013484839
Saved in:
20
Retailer remittance matters : evidence from voluntary collection agreements
Kaçamak, Yeliz
;
Velayudhan, Tejaswi
;
Wilking, Eleanor
- In:
National tax journal
76
(
2023
)
2
,
pp. 239-265
Persistent link: https://www.econbiz.de/10014317794
Saved in:
21
The promise and limitations of information technology for tax mobilization
Okunogbe, Oyebola
;
Santoro, Fabrizio
- In:
The World Bank research observer : WBRO
38
(
2023
)
2
,
pp. 295-324
Persistent link: https://www.econbiz.de/10014321191
Saved in:
22
Do audits improve future tax compliance in the absence of penalties? : evidence from random audits in Norway
Hebous, Shafik
;
Jia, Zhiyang
;
Løyland, Knut
;
Thoresen, …
- In:
Journal of economic behavior & organization : JEBO
207
(
2023
),
pp. 305-326
Persistent link: https://www.econbiz.de/10014282011
Saved in:
23
The impact of tax enforcement on corporate investment efficiency : evidence from the tax administration information system
Zhang, Liguang
;
Chen, Wanyi
;
Peng, Liao
- In:
Accounting and finance
63
(
2023
)
2
,
pp. 1635-1669
Persistent link: https://www.econbiz.de/10014302031
Saved in:
24
Soft tax administration and company investment
Zhang, Jiawei
;
Wang, Yiying
;
Cui, Dangdang
;
Hu, Gongjin
- In:
Applied economics letters
30
(
2023
)
10
,
pp. 1347-1352
Persistent link: https://www.econbiz.de/10014304248
Saved in:
25
Measuring tax administrations efficiency using data envelopment analysis : evidence from 26 European countries
Anastasiou, Athanasios
;
Kalligosfyris, Charalampos
; …
- In:
International journal of computational economics and …
13
(
2023
)
1
,
pp. 61-109
Persistent link: https://www.econbiz.de/10014307707
Saved in:
26
Escaping the exchange of information : tax evasion via citizenship-by-investment
Langenmayr, Dominika
;
Zyska, Lennard
- In:
Journal of public economics
221
(
2023
),
pp. 1-23
Persistent link: https://www.econbiz.de/10014289730
Saved in:
27
Reading the ransom : methodological advancements in extracting the Swedish Wealth Tax of 1571
Blomqvist, Christopher
;
Enflo, Kerstin
;
Jakobsson, Andreas
- In:
Explorations in economic history : EEH
87
(
2023
),
pp. 1-12
Persistent link: https://www.econbiz.de/10013556965
Saved in:
28
Technology, taxation, and corruption : evidence from the introduction of electronic tax filing
Okunogbe, Oyebola
;
Pouliquen, Victor
- In:
American economic journal
14
(
2022
)
1
,
pp. 341-372
Persistent link: https://www.econbiz.de/10012888163
Saved in:
29
How much should we fund the IRS?
Jung, Hanjoon M.
;
Liang, Meng-yu
;
Yang, C. C.
- In:
Journal of public economic theory
24
(
2022
)
1
,
pp. 120-139
Persistent link: https://www.econbiz.de/10012795413
Saved in:
30
Non-compliance notifications and taxpayer strategic behavior : evidence from Ecuador
Sánchez, Gonzalo E.
- In:
International tax and public finance
29
(
2022
)
3
,
pp. 627-666
Persistent link: https://www.econbiz.de/10013268122
Saved in:
31
CEO overconfidence and IRS attention
Lartey, Theophilus
;
Uddin, Moshfique
;
Danso, Albert
; …
- In:
Journal of financial stability
61
(
2022
),
pp. 1-20
Persistent link: https://www.econbiz.de/10013461000
Saved in:
32
Tax incentive and firm investment : evidence from the Income Tax Revenue Sharing Reform in China
Fang, Hongsheng
;
Su, Yunqing
;
Lu, Weijun
- In:
Accounting and finance
62
(
2022
)
5
,
pp. 4849-4884
Persistent link: https://www.econbiz.de/10013468281
Saved in:
33
Digitization of Income tax administration in India
Bhasin, Rahul
- In:
Vision : journal of Indian taxation
9
(
2022
)
1
,
pp. 76-87
Persistent link: https://www.econbiz.de/10013414164
Saved in:
34
Tax challenges in the digital economy : EU perspective
Hodžić, Sabina
- In:
The New digital era : digitalisation, emerging risks …
,
(pp. 191-211)
.
2022
Persistent link: https://www.econbiz.de/10013448130
Saved in:
35
Does tax enforcement deter managers' self-dealing?
Yost, Benjamin P.
- In:
Journal of accounting & economics
74
(
2022
)
1
,
pp. 1-25
Persistent link: https://www.econbiz.de/10013448609
Saved in:
36
Limning India's direct tax collection contractions
Deb, Rajat
- In:
The Indian economic journal
70
(
2022
)
2
,
pp. 365-369
Persistent link: https://www.econbiz.de/10013257491
Saved in:
37
Does IRS monitoring deter managers from committing accounting fraud?
Mason, Paul
;
Williams, Brian
- In:
Journal of accounting, auditing & finance : JAAF
37
(
2022
)
3
,
pp. 700-722
Persistent link: https://www.econbiz.de/10013257934
Saved in:
38
Active ghosts : nil-filing in Rwanda
Mascagni, Giulia
;
Santoro, Fabrizio
;
Mukama, Denis
; …
- In:
World development : the multi-disciplinary …
152
(
2022
),
pp. 1-22
Persistent link: https://www.econbiz.de/10013188463
Saved in:
39
Effects of tax administration corruption on innovation inputs and outputs : evidence from small and medium sized enterprises in Vietnam
Hung Quang Doan
;
Vu Hoang Nam
;
Tran-Nam, Binh
; …
- In:
Empirical economics : a quarterly journal of the …
62
(
2022
)
4
,
pp. 1773-1800
Persistent link: https://www.econbiz.de/10013197246
Saved in:
40
Do tax administration reforms improve tax revenue performance in Togo? : empirical insights from experimental approaches
Bayale, Nimonka
;
Tchila, Pouwemdéou
;
Yao, …
- In:
The South African journal of economics
90
(
2022
)
2
,
pp. 196-213
Persistent link: https://www.econbiz.de/10013279578
Saved in:
41
Assessing the efficiency of tax administration in Africa
Mackenzie, Onesmo K.
;
Jansen, Ada
;
Siebrits, Krige
- In:
Journal for studies in economics and econometrics : SEE
46
(
2022
)
4
,
pp. 301-315
Persistent link: https://www.econbiz.de/10014235346
Saved in:
42
Innovative revenue collection practices in South European countries and the case of Hellenic independent authority for public revenue
Papageorgiou, Konstantinos
;
Stavropoulos, Angelos-Stavros
; …
- In:
International journal of corporate finance and …
9
(
2022
)
1
,
pp. 1-12
Persistent link: https://www.econbiz.de/10014309545
Saved in:
43
A wealth tax at work
Thoresen, Thor Olav
;
Ring, Marius A. K.
;
Nygård, Odd E.
; …
- In:
CESifo economic studies : a joint initiative of the …
68
(
2022
)
4
,
pp. 321-361
Persistent link: https://www.econbiz.de/10013541747
Saved in:
44
Tax incentive and corporate financial performance : evidence from income tax revenue sharing reform in China
Fang, Hongsheng
;
Su, Yunqing
;
Lu, Weijun
- In:
Journal of Asian economics
81
(
2022
),
pp. 1-21
Persistent link: https://www.econbiz.de/10013549932
Saved in:
45
Big Data analytics in IRS audit procedures and its effects on tax compliance : a moderated mediation analysis
Neuman, Erica L.
;
Sheu, Robert J.
- In:
The journal of the American Taxation Association : a …
44
(
2022
)
2
,
pp. 97-113
Persistent link: https://www.econbiz.de/10013533170
Saved in:
46
The antipoverty impact of the EITC : new estimates from survey and administrative tax records
Jones, Maggie R.
;
Ziliak, James P.
- In:
National tax journal
75
(
2022
)
3
,
pp. 451-479
Persistent link: https://www.econbiz.de/10013367533
Saved in:
47
Evaluation of the efficiency of the local tax administration in Taiwan : application of a dynamic network data envelopment analysis
Huang, Shwu-Huei
;
Yu, Ming-miin
;
Huang, Ya-Ling
- In:
Socio-economic planning sciences : the international …
83
(
2022
),
pp. 1-17
Persistent link: https://www.econbiz.de/10013363717
Saved in:
48
Incentive effects of the IRS' passport certification and revocation process
Organ, Paul R.
;
Ruda, Alex
;
Slemrod, Joel
;
Turk, Alex
- In:
Journal of public economics
208
(
2022
),
pp. 1-13
Persistent link: https://www.econbiz.de/10013347443
Saved in:
49
Cash on the table? : imperfect take-up of tax incentives and firm investment behavior
Cui, Wei
;
Hicks, Jeffrey
;
Xing, Jing
- In:
Journal of public economics
208
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013347484
Saved in:
50
Assessing the effectiveness of tax administration in macroeconomic stability : evidence from 26 European Countries
Athanasios, Anastasiou
;
Charalampos, Kalligosfyris
; …
- In:
Economic change & restructuring
55
(
2022
)
4
,
pp. 2237-2261
Persistent link: https://www.econbiz.de/10013429453
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