Showing 1 - 10 of 122,682
We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of … estimation to tackle the possible endogeneity of patriotism. On the aggregate level, we provide evidence for a negative … correlation between average patriotic warm glow and the size of the shadow economy across several countries. -- Patriotism ; tax …
We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of … estimation to tackle the possible endogeneity of patriotism. On the aggregate level, we provide evidence for a negative …
We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of … estimation to tackle the possible endogeneity of patriotism. On the aggregate level, we provide evidence for a negative …
We study the effects of patriotism on tax compliance. If individuals feel a (random) patriotic warm glow from honest … instrumental variables estimation to tackle the possible endogeneity of patriotism. On the aggregate level, we provide evidence for …
We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of … estimation to tackle the possible endogeneity of patriotism. On the aggregate level, we provide evidence for a negative …
In this paper the main focus lies on the development and the size of the shadow economy and of undeclared work (or shadow economy labor force) in OECD, developing and transition countries. Besides informal employment in the rural and non-rural sector also other measures of informal employment...
Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that individuals perceive them as different and as...
Die EU hat durch die Zinsenrichtlinie einerseits eindeutig von einer Politik, die auf einem Vertrauen gegenüber dem Bürger und einer gewissen Selbstbestimmung beruhte, zu einer Vorgehensweise gewechselt die durch Misstrauen und Kontrolle geprägt ist. Andererseits erscheinen die Regelungen der...