This book explores the 21st century agenda of management education, identifying three fundamental goals: educating and developing globally responsible leaders, enabling business organizations to serve the common good, and engaging in the transformation of business and the economy. It is a...

While neoclassical economic theory sheds insight into the way that audit rates and penalty rates interact when individuals decide to declare income for taxation, it predicts far lower levels of compliance than observed levels of compliance. This paper analyses experimental responses to explore a...

This paper sets out to consider individuals’ motivations to evade taxation. Experimental results indicate that individuals do not simply maximize pecuniary welfare. Their behaviour is consistent with the presence of a ‘spite effect’ when their perceptions are that enforcement variables are...