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Subject
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Steuerstrafrecht 2,583 Criminal tax law 2,504 Steuervermeidung 1,122 Tax avoidance 1,118 Theorie 866 Theory 863 Steuermoral 550 Tax compliance 549 Steuerflucht 512 Cross-border tax evasion 508 Einkommensteuer 265 Income tax 264 tax evasion 251 Deutschland 223 Tax evasion 222 Umsatzsteuer 206 Sales tax 203 USA 202 United States 200 Germany 194 Schattenwirtschaft 191 Underground economy 185 Experiment 174 Straffreiheit 152 Exemption from punishment 151 EU-Staaten 145 EU countries 144 Korruption 139 Corruption 137 Finanzverwaltung 133 Fiscal administration 130 Estimation 123 Schätzung 123 Welt 119 World 119 Besteuerungsverfahren 109 Taxation procedure 108 Steuerrecht 104 Steuerpolitik 97 Tax law 91
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Online availability
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Free 824 Undetermined 371
Type of publication
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Book / Working Paper 1,367 Article 1,207 Journal 9
Type of publication (narrower categories)
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Article in journal 1,063 Aufsatz in Zeitschrift 1,063 Graue Literatur 647 Non-commercial literature 647 Working Paper 509 Arbeitspapier 500 Aufsatz im Buch 151 Book section 151 Hochschulschrift 82 Amtsdruckschrift 59 Government document 59 Thesis 58 Collection of articles of several authors 50 Sammelwerk 50 Konferenzschrift 27 Conference proceedings 15 Aufsatzsammlung 13 Bibliografie enthalten 13 Bibliography included 13 Conference paper 12 Konferenzbeitrag 12 Systematic review 11 Übersichtsarbeit 11 Dissertation u.a. Prüfungsschriften 10 Collection of articles written by one author 7 Handbook 7 Handbuch 7 Sammlung 7 Advisory report 5 Gesetz 5 Gutachten 5 Law 5 Kommentar 4 Erlebnisbericht 3 Rezension 3 Amtliche Publikation 2 Bibliografie 2 Book review 2 Case study 2 Einführung 2
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Language
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English 2,062 German 344 Spanish 40 French 36 Russian 25 Italian 23 Undetermined 22 Portuguese 9 Dutch 7 Swedish 6 Hungarian 5 Polish 4 Ukrainian 3 Danish 2 Finnish 2 Macedonian 2 Serbian 2 Croatian 1 Georgian 1 Romanian 1 Slovak 1 Chinese 1
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Author
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Alm, James 54 Schneider, Friedrich 33 Kirchler, Erich 30 Goerke, Laszlo 24 Chiarini, Bruno 23 Slemrod, Joel 23 Rablen, Matthew D. 21 Bayer, Ralph-C. 19 McGee, Robert W. 19 Yaniv, Gideon 19 Marzano, Elisabetta 18 Feld, Lars P. 16 Piolatto, Amedeo 16 Torgler, Benno 16 Parsche, Rüdiger 15 Keen, Michael 14 Winner, Hannes 13 Ainsworth, Richard Thompson 12 Duncan, Denvil 12 Erard, Brian 12 Gang, Ira N. 12 Gebauer, Andrea 12 McKee, Michael J. 12 Pestieau, Pierre 12 Frey, Bruno S. 11 Kesselman, Jonathan R. 11 Maciejovsky, Boris 11 Martinez-Vazquez, Jorge 11 Pommerehne, Werner W. 11 Alstadsæter, Annette 10 Blaufus, Kay 10 Cebula, Richard J. 10 Cowell, Frank A. 10 Das-Gupta, Arindam 10 Fisman, Raymond 10 Hindriks, Jean 10 Johannesen, Niels 10 Macho-Stadler, Inés 10 Pérez-Castrillo, J. David 10 Sutter, Matthias 10
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Institution
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National Bureau of Economic Research 22 Europäische Kommission 11 OECD 8 Regional Project on Fiscal Policies 5 University of Adelaide / School of Economics 4 Australien / Auditor General 3 University of Exeter / Department of Economics 3 Arbeitskreis für Steuerrecht GmbH Köln 2 Australien / Taxation Office 2 Europäischer Rechnungshof 2 FinanzBuch Verlag 2 Gottfried Wilhelm Leibniz Universität Hannover 2 Julius-Maximilians-Universität Würzburg 2 Kanada 2 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 2 Sonderforschungsbereich Quantifikation und Simulation Ökonomischer Prozesse 2 Stiftung Familienunternehmen 2 Tax Justice Network 2 USA / Congress / House of Representatives / Committee on Ways and Means 2 USA / Congress / House of Representatives / Permanent Select Committee on Intelligence / Subcommittee on Oversight 2 USA / Congress / Senate / Committee on Finance 2 USA / General Accounting Office 2 United States / Congress / House / Committee on Ways and Means 2 Verlag Dr. Kovač 2 Verlag Kiepenheuer & Witsch 2 Völkerbund / Committee of Technical Experts on Double Taxation and Tax Evasion 2 Andrew Young School of Policy Studies / International Studies Program 1 Asian Development Bank 1 Asian Pacific Tax and Investment Research Centre <Singapur> 1 Australian Tax Research Foundation 1 Australien / Department of the Special Minister of State 1 Australien / Parliament / House of Representatives / Standing Committee on Finance and Public Administration 1 Bear Stearns Companies <New York, NY> 1 Belasting Adviseursdag <1994, Den Haag> 1 Belgien / Cour des Comptes 1 Books on Demand GmbH <Norderstedt> 1 Canadian Tax Foundation 1 Carleton University / Department of Economics 1 Center for National Policy <Washington, DC> 1 Center for Public Integrity <Washington, DC> 1
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Published in...
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CESifo working papers 53 Journal of public economics 49 Public finance review : PFR 41 International tax and public finance 37 National tax journal 36 Public finance 31 Journal of economic behavior & organization : JEBO 27 Journal of economic psychology : research in economic psychology and behavioral economics 23 CESifo Working Paper Series 22 Discussion paper series / IZA 22 NBER working paper series 22 Working paper / National Bureau of Economic Research, Inc. 22 Working paper 20 NBER Working Paper 19 Tulane University Economics working paper 18 Discussion paper 14 Economics letters 14 Discussion paper / Centre for Economic Policy Research 13 Ifo-Schnelldienst 13 School of Economics working papers / The University of Adelaide, School of Economics 13 IZA Discussion Paper 12 Discussion papers / CEPR 11 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 11 Kom / Kommission der Europäischen Gemeinschaften 10 Tax avoidance and the rule of law 10 Working paper series 10 CESifo Working Paper 9 Discussion paper / University of British Columbia, Department of Economics 9 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 9 European journal of political economy 9 IMF working paper 9 The journal of socio-economics 9 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 9 European journal of law and economics 8 FinanzArchiv : public finance analysis 8 Journal of behavioral and experimental economics 8 Journal of development economics 8 Economics of governance 7 European economic review : EER 7 International review of law and economics 7
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Source
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ECONIS (ZBW) 2,526 USB Cologne (EcoSocSci) 44 EconStor 12 OLC EcoSci 1
Showing 1 - 50 of 2,583
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Loss aversion and tax evasion : theory and evidence
Dhami, Sanjit S.; Hajimoladarvish, Narges; Mamidi, Pavan - 2023
We consider income-source-dependent tax evasion and show that this is a generalization of the well-known endowment effect. We show that loss aversion, moral costs, mental accounting, and risk preferences play a key role in explaining key features of source-dependent tax evasion. We provide...
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Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy
Heinemann, Marwin; Stiller, Wojciech - 2023
The digitalization of transaction processes through tools such as electronic invoicing (e-invoicing) aims to improve tax compliance and reduce administrative costs. Another important aspect of digitalization is its potential to reduce tax evasion. We analyze the impact of the widely introduced...
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Shaming of tax evaders : empirical evidence on perceptions of retributive justice and tax compliance intentions
Okafor, Oliver Nnamdi - In: Journal of business ethics 182 (2023) 2, pp. 377-395
Although naming-and-shaming (shaming) is a commonly used tax enforcement mechanism, little is known about the efficacy of shaming tax evaders. Through two experiments, this study examines the effects of shaming tax evaders on third-party observers’ perceptions of retributive justice and tax...
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Coming clean on your taxes
Beer, Sebastian; Mooij, Ruud A. de - 2023
This paper develops a simple model to explore whether a higher detection probability for offshore tax evaders-e.g., because of improved exchange of information between countries and/or due to digitalization of tax administrations-renders it optimal for governments to introduce a voluntary...
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Trade tax evasion and the tax rate : evidence from transaction-level trade data
Mengistu, Andualem T.; Molla, Kiflu G.; Mascagni, Giulia - In: Journal of African economies 31 (2022) 1, pp. 94-122
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The spillover effects of crime on firm tax evasion Providing an empirical argument for negative reciprocal behaviour against the state
Kisters, Tom - 2022
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Does going cashless make you tax-rich? : evidence from India's demonetization experiment
Das, Satadru; Gadenne, Lucie; Nandi, Tushar K.; … - 2022
This paper investigates the effect of electronic payments technology on firms’ tax compliance in a large developing economy. We consider India’s demonetization policy which, by limiting the availability of cash, led to a large increase in the use of electronic forms of payments. Using...
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Does going cashless make you tax-rich? : evidence from India's demonetization experiment
Das, Satadru; Gadenne, Lucie; Nandi, Tushar K.; … - 2022
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Global oil theft : impact and policy responses
Romsom, Etienne - 2022
This paper, the first of two on global oil theft and fraud, discusses the prevalence, methods, and consequences of global oil theft, valued at US$133 billion per year and equivalent to 5-7 per cent of the global market for crude oil and petroleum fuels. However, the impact of oil theft is...
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Chasing the shadow: the evaluation of unreported wage payments in Latvia
Benkovskis, Konstantı̄ns; Fadejeva, Ludmila - 2022
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Strengthening domestic resource mobilization in Southeast Asia
Asian Development Bank - 2022
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The effect of perceptions on tax evasion and tax sanction on ethical behaviour of accounting student compliance
Sudarto, Triadi Agung; Juliardi, Dodik - In: International Journal of Research in Business and … 11 (2022) 10, pp. 206-216
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Delayed feedback, regulatory fit and goal framing effects on tax compliance : an exploratory study
Mora-Esquivel, Ronald; Arzadun, Paula; Solís, Martín - In: Revista de ciencias económicas 40 (2022) 2, pp. 1-12
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A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries
Nichita, Anca; Narcizo, Fabricio Batista; Forte, Denis; … - In: Financial innovation : FIN 8 (2022), pp. 1-23
The slippery slope framework explains tax compliance along two main dimensions, trust in authorities and power of authorities, which influence taxpayers' compliance attitudes. Through frequentist and Bayesian analyses, we investigated the framework's assumptions on a sample of 2786...
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Does historical fiscal capacity leave a long-lasting legacy? : evidence from TV tax evasion
Bagnato, Luca - 2022
In this paper I study whether citizens' tax morale (and, more broadly, citizens' attitudes towards the state) can be affected by past institutions, focusing on the role of historical fiscal capacity. Exploiting the features of the tax collection system of a pre-unification state in XIX Century...
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Corporate tax avoidance and investment efficiency : evidence from the enforcement of tax amnesty in Indonesia
Ngelo, Agnes Aurora; Permatasari, Yani; Harymawan, Iman; … - In: Economies : open access journal 10 (2022) 10, pp. 1-22
This study examines the investment efficiency of firms engaging in tax avoidance in Indonesia. We test 2064 firm-year observations of Indonesian listed firms from 2010-2019 and document a positive relationship between tax avoidance and investment efficiency. This study also considers a unique...
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Employment status, gender and tax compliance behaviour of informal sector operators in Nigeria
Garuba, Anthony O.; Eichie, Dominic - In: Accounting and taxation review : A&TR 6 (2022) 2, pp. 87-104
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Can ethics change? : enforcement and its effects on taxpayer compliance
Alm, James; Kasper, Matthias; Kirchler, Erich - 2022
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Fare evasion and monopoly regulation
Figueroa, Nicolás; Guzmán, León - 2022
We consider the regulation of a monopoly facing consumers that may evade payments, an important issue in public utilities. To maximize total surplus, the regulator sets the price and socially costly transfers, ensuring that the monopoly breaks-even. With costly effort, the firm can deter...
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Fare evasion and monopoly regulation
Figueroa, Nicolás; Guzmán, León - 2022
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Illicit Schemes : Fossil Fuel Subsidy Reforms and the Role of Tax Evasion and Smuggling
Hosoe, Nobuhiro; Rentschler, Jun - 2022
This study develops a computable general equilibrium model for Nigeria, which accounts for informality, tax evasion, and fuel smuggling. By studying the impact of fuel subsidy reform on consumption, tax incidence, and fiscal efficiency, it shows that the presence of illicit activities...
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Bearing the burden : implications of tax reporting institutions and image concerns on evasion and incidence
Kotakorpi, Kaisa; Nurminen, Tuomas; Miettinen, Topi; … - 2022
We investigate effects of tax reporting institutions on evasion and incidence using an experimental double auction market setting. We find that 28% of the sellers are truthful when only sellers report, but that 88% and 64% of them are truthful under costless and costly third-party reporting by...
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Determinants of tax compliance intention among Jordanian SMEs : a focus on the theory of planned behavior
Bani-Khalid, Tareq; Alshira'h, Ahmad Farhan; Malek … - In: Economies : open access journal 10 (2022) 2, pp. 1-20
The present study aimed to adopt the extended theory of planned behavior (TPB) to determine the intentions of owner-managers in SMEs towards engaging in sales tax compliance. The study distributed a total of 660 questionnaire copies through systematic random sampling to the mangers/owners of...
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Countering global oil theft : responses and solutions
Romsom, Etienne - 2022
This second of two papers on global oil theft discusses ways to reduce oil theft, misappropriation, and fraud. At US$133 billion per year, oil is the largest stolen natural resource globally, while fuel is the most smuggled natural resource. Oil theft equates to 5-7 per cent of the global market...
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Herding, rent-seeking taxpayers, and endemic corruption
Epstein, Gil S.; Gang, Ira N. - 2022
In an environment with extensive corruption where much of the population evades paying their full taxes due, we tackle the question of optimal taxation when constituencies with opposing objectives (the poor and the rich) push tax policy in different directions. We think in terms of a government...
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Different from you and me : tax enforcement and sophisticated tax evasion by the wealthy
Reck, Daniel; Bomare, Jeanne - In: LSE public policy review 2 (2022) 4, pp. 1-17
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The propagation of unethical behaviours : cheating responses to tax evasion
Martinangeli, Andrea F.M.; Windsteiger, Lisa - 2022
We explore cheating in a die roll task in response to information about tax evasion in a large-scale experiment on a representative sample of the Italian population. We thus generalise laboratory findings on conditional behaviours (cooperation, cheating) to uncover their real-world bearing in...
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Tariff evasion, the trade gap, and structural trade
Davies, Ronald B.; Studnicka, Zuzanna - 2022
While it is well-recognized that there are differences in the trade values reported by exporters and importers, a literature has emerged linking this trade gap to tariff evasion. These efforts, however, lack a structural theoretic underpinning and limit their product-level investigations to a...
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Homes incorporated : offshore ownership of real estate in the U.K.
Johannesen, Niels; Miethe, Jakob; Weishaar, Daniel - 2022
Ownership of real estate through corporations in offshore tax havens creates opportunities for tax evasion and money laundering and may have undesirable effects in housing markets. In this paper, we study offshore ownership of real estate in the United Kingdom by combining several data sources:...
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Aint that a shame : false tax declarations and fraudulent benefit claims
Barile, Lory; Cullis, John G.; Jones, Philip R. - 2022
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Does going cashless make you tax-rich? : evidence from India's demonetization experiment
Das, Satadru; Gadenne, Lucie; Nandi, Tushar K.; … - 2022
This paper investigates the effect of electronic payment technology on tax compliance in a large developing economy. We consider India's demonetization policy which, by limiting cash availability, led to a large increase in the use of electronic forms of payments. Using administrative data on...
Persistent link: https://ebtypo.dmz1.zbw/10013419188
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Revealing 21 per cent of GDP in hidden assets : evidence from Argentina's tax amnesties
Londoño Vélez, Juliana; Tortarolo, Dario - 2022
This paper studies the effectiveness of tax amnesties and their impacts on capital taxation and public spending. We leverage rich policy variation from Argentina, where left- and right-wing governments implemented multiple programmes and achieved varying success. After numerous failed...
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llicit financial flows - the illusion of a common denominator
Flentø, Johnny; Simao, Leonardo Santos - 2022
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llicit financial flows - illicit drug trafficking and tax evasion
Flentø, Johnny; Simao, Leonardo Santos - 2022
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So close and yet so far : the ability of mandatory disclosure rules to crack down on offshore tax evasion
Casi-Eberhard, Elisa; Mardan, Mohammed; Muddasani, … - 2022
We study the short-term effect of the introduction of the mandatory disclosure programme for aggressive tax arrangements by focusing on the one introduced in May 2018 under Council Directive 2018/288/EU (or DAC6). Employing bilateral data on cross-border deposits, we study the effect of this new...
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An empirical study on the demographics of tax evasion attitudes in Lebanon
Khalil, Sandra - In: Journal of financial studies & research : JFSR 2022 (2022), pp. 1-12
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Eradicating tax evasion in Indonesia through financial sector development
Safuan, Sugiharso; Habibullah, Muzafar Shah; Sugandi, Eric - In: Cogent economics & finance 10 (2022) 1, pp. 1-28
Many developing countries, like Indonesia, struggle with tax evasion. It reduces government revenues, impeding government activities and a country’s economic development. In this study, we look at the topic of tax evasion in Indonesia from 1980 to 2019. Using the "modified-cash-deposit-ratio"...
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In the name of weak legality? : dangerous relations between citizenship income, non-observed economy and tax cheating
Di Maggio, Umberto; Notarstefano, Giuseppe; Terzo, Giuseppe - In: Rivista italiana di economia, demografia e statistica 76 (2022) 1, pp. 71-82
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Dynamic tax evasion and capital misallocation in general equilibrium
Menoncin, Francesco; Modena, Andrea; Regis, Luca - 2022 - This version: 30th June 2022
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You don't need an invoice, do you? An online experiment on collaborative tax evasion
Burgstaller, Lilith; Pfeil, Katharina - 2022 - This version: April 27, 2022
Collaborative evasion of taxes and social security fees is prevalent in household services, when a household hires a service provider and no third party is involved. However, evidence on the determinants of collaborative tax evasion in general and the household context in particular is lacking....
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Firm-level determinants of business tax evasion in emerging economies : the case of Argentina
Pedroni, Florencia Verónica; Briozzo, Anahí; Pesce, … - In: Revista de métodos cuantitativos para la economía y … 34 (2022), pp. 83-117
This paper aims to identify the determinants of revenue underreporting and their temporal evolution from a business perspective in formal firms located in an emerging country with high inflation (Argentina). We propose a conceptual model and we estimate it empirically using a logistic regression...
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Tariff evasion, the trade gap, and structural trade
Davies, Ronald B.; Studnicka, Zuzanna - 2022
While it is well-recognized that there are differences in the trade values reported by exporters and importers, a literature has emerged linking this trade gap to tariff evasion. These efforts, however, lack a structural theoretic underpinning and limit their product-level investigations to a...
Persistent link: https://ebtypo.dmz1.zbw/10013463011
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Information processing in tax decisions : a MouselabWEB study on the deterrence model of income tax evasion
Kogler, Christoph; Olsen, Jerome; Mueller, Martin; … - In: Journal of behavioral decision making 35 (2022) 4, pp. 1-15
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Pakistan: economy under elites : tax amnesty scheme, 2019
Ahmed, Muhammad Ashfaq; Malik, Ikram Ali; Nawaz, Nasreen - 2022
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Income tax evasion estimation in Hungary
Filep-Mosberger, Pálma; Reiff, Ádám - 2022
This paper studies labour market tax avoidance in the 2010s in Hungary, following major labour market tax reforms in the beginning of the decade. First we show that aggregate time series are broadly consistent with a "whitening" process, in which a higher fraction of incomes are declared....
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Assessing the Effectiveness of Law Enforcement in Improving Tax Compliance in Indonesia : An Empirical Investigation
Rosid, Arifin; Romadhaniah, Romadhaniah - 2022
While there are various studies on the relationship between law enforcement and tax compliance, a study that empirically examines the relationship between them within an actual tax administration’s strategy map is lacking in the literature. In response, we set out to examine an identified...
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Impact of Political Alignment on Tax Evasion : Evidence from South Korea
Nakazawa, Nobuhiko; Lee, Youngju - 2022
Does political alignment affect tax evasion rates? Theoretically, a better attitude toward the government could lower motivation for tax evasion through the reciprocity concept in tax morale, and if political alignment is correlated with attitude toward government, then political alignment is...
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Understanding the Revenue Potential of Tax Compliance Investment
Sarin, Natasha; Summers, Larry - 2022
In a July 2020 report, the Congressional Budget Office estimated that modest investments in the IRS would generate somewhere between $60 and $100 billion in additional revenue over a decade. This is qualitatively correct. But quantitatively, the revenue potential is much more significant than...
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Should Attorneys be Punished for Aiding and Abetting Tax Evasion?
McGee, Robert W. - 2022
Should attorneys be punished for aiding and abetting tax evasion? The impulsive reply, as well as the politically correct answer, is “yes.” However, closer reflection reveals that the answer is not so cut and dried. This paper reviews the major ethical arguments that take the position that...
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The Relationship between Social Class and Attitude toward Tax Evasion : An Empirical Study
McGee, Robert W.; pardisi, ashiqullah - 2022
Several studies have examined the relationship between attitude toward tax evasion and social class. However, those studies were limited to a single country. The results have been mixed. In some cases, tax evasion was found to be more acceptable among members of the lower social classes. In...
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