Purpose: The purpose of this paper is to demonstrate the similarities and differences of occupational identity among logistics managers, controllers and specialists. Design/methodology/approach: After a thorough review of the literature, the authors opted for desk research and content analysis...

This article estimates the magnitude of fiscal illusion around the world and evaluates whether relationships exist between fiscal illusion and a set of potential observed variables. The index of fiscal illusion is derived for approximately fifty countries over the period 2000–08. Using...

Purpose – The purpose of this paper is to study the socio-economic variables that influence the number of micro-credit projects worldwide. The paper also intends to study the socio-economic variables that lead to a higher default rate. In order to do this study, the authors use a database from...

Purpose – The purpose of this paper is to study the socio‐economic variables that influence the number of micro‐credit projects worldwide. The paper also intends to study the socio‐economic variables that lead to a higher default rate. In order to do this study, the authors use a...

Purpose: This paper contributes to the literature concerning the Nigerian informal economy (IE) by estimating its size from 1991 to 2017 and identifying the major causes. Design/methodology/approach: A structural equation approach in the form of the multiple indicators multiple causes (MIMIC)...

The fiscal (or financial) illusion refers to the mechanisms that affect the perception of the economic agent about the subjective evaluation of costs and benefits of public policies. This paper aims to contribute to a long and still ongoing discussion in the empirical literature regarding the...

This work analyses the phenomenon of fiscal illusion (Puviani, 1903) in the context of the Italian tax system. Financial (or fiscal) illusion refers to mechanisms which cause a cognitive alteration on the part of the taxpayer regarding the evaluation of the costs and benefits of public policies....