Showing 1 - 10 of 711
The focus of this study is on black markets which provide an important segment of the parallel economy. These markets operate in disequilibrium,search and information costs become very important.Trafficking in drugs taken as case, to explore both theoretically and empirically. The problem,...
Persistent link: https://www.econbiz.de/10015229963
This study employs a field experiment and qualitative content analysis to examine the effect of various behaviourally-informed messages on increasing tax compliance in Latvia. In a field experiment, more than 3,000 businesses received a message with a normative appeal to increase the relatively...
Persistent link: https://www.econbiz.de/10015269642
Convergent evidence for detrimental effects of punishment on cooperation has been obtained in a wide variety of environments, ranging from American students facing punishment in laboratory experiments, to Israeli parents facing fines for arriving late to their child’s day care. We show here...
Persistent link: https://www.econbiz.de/10009441131
This study assesses factors that influence property tax compliance in Twifo Hemang Lower Denkyira District. Some studies have made efforts to identify some factors that deter property tax compliance however distance to the nearest tax office has been left unattended. Therefore, this study fills...
Persistent link: https://www.econbiz.de/10015213570
Sub-Saharan Africa (SSA) accounts for a third of the countries on the Financial Action Task Force (FATF) grey list. In the Money Laundering and Terrorist Financing (ML/TF) Ranking and Risk Assessment Tool, the region performed poorly in terms of resilience to ML/TF, with more than 60% of...
Persistent link: https://www.econbiz.de/10015213679
Sub-Saharan Africa (SSA) accounts for a third of the countries on the Financial Action Task Force (FATF) grey list. In the Money Laundering and Terrorist Financing (ML/TF) Ranking and Risk Assessment Tool, the region performed poorly in terms of resilience to ML/TF, with more than 60% of...
Persistent link: https://www.econbiz.de/10015213680
This article reviews simplified taxation for small taxpayers in Latin America and then presents and discusses the simplified single tax regime with access to social protection for Argentina. In recent years, the interest of tax policy in small taxpayers has increased: companies or individuals,...
Persistent link: https://www.econbiz.de/10015213799
This study investigates the unexplored nexus between rhetorical nationalism and corporate tax avoidance. Analyzing Chinese firms from 2010 to 2022, it shows that companies with pronounced nationalistic rhetoric are significantly more prone to engage in tax avoidance. This finding highlights the...
Persistent link: https://www.econbiz.de/10015213837
This paper provides new theoretical insights into the causes and consequences of indirect tax evasion. I propose a decision-making framework that contemplates biased perceptions of apprehension probabilities, which are affected by the environment where the agents operate. This microfounded...
Persistent link: https://www.econbiz.de/10015213906
This article aims to assess the consequences of tax noncompliance on Indonesia’s economic growth in the perspective of the endogenous growth theory. The assessment is achieved by comparing the marginal productivity of public sector investment (which is mostly financed by tax revenues) with the...
Persistent link: https://www.econbiz.de/10015214271