Narrow search
Showing 1 - 10 of 168,964
Cover Image
The last refuge of a scoundrel? : patriotism and tax compliance
Konrad, Kai A.; Qari, Salmai - 2009
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 …
Persistent link: https://www.econbiz.de/10003831245
Cover Image
The Last Refuge of a Scoundrel? Patriotism and Tax Compliance
Konrad, Kai A. - 2009
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 …
Persistent link: https://www.econbiz.de/10012763928
Cover Image
The last refuge of a scoundrel? Patriotism and tax compliance
Konrad, Kai A.; Qari, Salmai - 2009
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 …
Persistent link: https://www.econbiz.de/10010307039
Cover Image
The Last Refuge of a Scoundrel? Patriotism and Tax Compliance
Konrad, Kai A.; Qari, Salmai - C.E.P.R. Discussion Papers - 2009
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 …
Persistent link: https://www.econbiz.de/10005082541
Cover Image
The Last Refuge of a Scoundrel? Patriotism and Tax Compliance
Konrad, Kai A.; Qari, Salmai - Institute for the Study of Labor (IZA) - 2009
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 …
Persistent link: https://www.econbiz.de/10005017520
Cover Image
The last refuge of a scoundrel? Patriotism and tax compliance
Konrad, Kai A.; Qari, Salmai - Abteilung "Marktprozesse und Steuerung", … - 2009
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 …
Persistent link: https://www.econbiz.de/10009367878
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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