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ECONIS (ZBW)
6,009
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1
National culture as a moderator between social norms, religiosity, and tax evasion : meta-analysis study
Sutrisno, T.
;
Dularif, Muh
- In:
Cogent business & management
7
(
2020
)
1
,
pp. 1-19
The objective of this research is to present the meta-analysis results of the relationship of social norms and religiosity with tax evasion, with national culture as a moderating variable. Previous researches show mixed results of the relationship between social norms, religiosity, and tax...
Persistent link: https://www.econbiz.de/10012627550
Saved in:
2
Tackling the illegal practice of under-reporting employees' wages : lessons from the Republic of Macedonia
Williams, Colin C.
;
Bezeredi, Slavko
- In:
UTMS journal of economics / University of Tourism and …
8
(
2017
)
3
,
pp. 243-258
Recently, there has been growing recognition that some formal employees receive from their formal employers two wages, namely an official declared wage plus an additional undeclared (envelope) wage, which reduces the tax and social contributions paid to the authorities. The aim of this paper is...
Persistent link: https://www.econbiz.de/10011781328
Saved in:
3
Explaining and tackling the informal economy: an evaluation of competing perspectives
Williams, Colin C.
- In:
Open economics
2
(
2019
)
1
,
pp. 63-75
This paper provides an evidence-based evaluation of the competing ways of explaining and tackling the informal economy. Conventionally, participants have been viewed as rational economic actors who engage in the informal economy when the benefits outweigh the costs, and thus participation is...
Persistent link: https://www.econbiz.de/10012589274
Saved in:
4
Tax Compliance
Franzoni, Luigi A.
-
2008
Over the last 40 years, much attention has been paid to tax compliance, both theoretically and empirically. In treating this very broad field of research, the present survey focuses on enforcement policy
Persistent link: https://www.econbiz.de/10012770299
Saved in:
5
Information Matters in Tax Enforcement
Lederman, Leandra
;
Dugan, Joseph
-
2020
Most legal and economics scholars recognize both that the government needs information about taxpayers’ transactions in order to determine whether their reporting is honest, and that third-party reporting helps the government obtain that information. Given governments’ reliance on tax funds,...
Persistent link: https://www.econbiz.de/10014108485
Saved in:
6
Enforcement as Substance in Tax Compliance
Lederman, Leandra
;
Sichelman, Ted M.
-
2013
It is well known that the government’s complete failure to enforce a law can nullify that law. But what are the effects of partial enforcement? This Article shows that imperfect enforcement can alter the de facto content of the written law in predictable and beneficial ways. Specifically, in...
Persistent link: https://www.econbiz.de/10014158272
Saved in:
7
A Comparative Study on Perceived Ethics of Tax Evasion : Hong Kong vs. The United States
McGee, Robert W.
;
Ho, Simon S. M.
;
Li, Annie Y. S.
-
2014
The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. This paper begins with a review of the literature and identifies the main issues...
Persistent link: https://www.econbiz.de/10014055826
Saved in:
8
Is the severity of the penalty an effective deterrent? : a strategic approach for the crime of tax evasion
Chiarini, Bruno
;
Marzano, Elisabetta
-
2016
In order to analyze the severity of sentencing, and to show how the probabilistic interpretation of strategic behavior can be tricky, this paper uses the crime strategic model (inspection game) proposed by Tsebelis. This model shows that any attempts to increase the severity of punishment will...
Persistent link: https://www.econbiz.de/10011544186
Saved in:
9
Tax morale and fairness in conflict : an experiment
Engel, Christoph
;
Mittone, Luigi
;
Morreale, Azzurra
-
2019
Arguably, for many citizens the perceived expected disutility from sanctions is smaller than the monetary gain from tax evasion. Nevertheless most people pay their taxes most of the time. In a lab experiment, we show that the willingness to pay taxes even absent enforcement is indeed pronounced....
Persistent link: https://www.econbiz.de/10011977884
Saved in:
10
Voluntary disclosure of evaded taxes : increasing revenues, or increasing incentives to evade?
Langenmayr, Dominika
-
2015
Many countries apply lower fines to tax evading individuals when they voluntarily disclose the tax evasion they committed. I model such voluntary disclosure mechanisms theoretically and show that while such mechanisms increase the incentive to evade taxes, they nevertheless increase tax revenues...
Persistent link: https://www.econbiz.de/10010518796
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