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Competition and corporate tax evasion : an institution-based view
Gokalp, Omer N.; Lee, Seung-Hyun; Peng, Mike W. - In: Journal of world business : JWB 52 (2017) 2, pp. 258-269
Persistent link: https://www.econbiz.de/10011647632
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Tax Evasion and the Shadow Economy : An Experimental Approach
Goudarzi, Mostafa; Mittone, Luigi - 2022
Our study explores the decision to participate in the shadow economy and evade taxes. It does so in light of expected unity maximization and behavioral economics. We report a laboratory experiment where a hypothetical credit market involved participants on both the supply and demand sides of the...
Persistent link: https://www.econbiz.de/10014243259
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Tax evasion and its consequences on an emerging economy : Nigeria as a focus
Omodero, Cordelia Onyinyechi - In: Research in world economy 10 (2019) 3, pp. 127-135
Persistent link: https://www.econbiz.de/10012233409
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Tax morale and compliance behavior : first evidence on a causal link
Halla, Martin - In: The B.E. journal of economic analysis & policy 12 (2012) 1, pp. 1-25
Persistent link: https://www.econbiz.de/10009558464
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Flattening the tax evasion : evidence from the post-communist natural experiment
Filer, Randall Keith; Hanousek, Jan; Lichard, Tomáš; … - 2016
Persistent link: https://www.econbiz.de/10011494390
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Tax evasion: part of the underground economy in Romania
Ungureanu, Mihai Aristotel; Piṭu, Ioan Cosmin - In: Organizations and performance in a complex world : 26th …, (pp. 373-384). 2021
Persistent link: https://www.econbiz.de/10012417035
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Perceptions of institutional quality and justification of tax evasion
Forteza, Alvaro; Noboa, Cecilia - In: Constitutional political economy 30 (2019) 4, pp. 367-382
Persistent link: https://www.econbiz.de/10012252001
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Estimating shadow economy and tax evasion : evidence from Morocco
Angour, Nora; Nmili, Mohammed - In: International journal of economics and finance 11 (2019) 5, pp. 7-20
Persistent link: https://www.econbiz.de/10012010518
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Firm-level determinants of tax evasion in transition economies
Abdixhiku, Lumir; Krasniqi, Besnik A.; Pugh, Geoff; … - In: Economic systems 41 (2017) 3, pp. 354-366
Persistent link: https://www.econbiz.de/10011794106
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Distributional implications of informal economy in the EU countries : accounting for the spread of tax evasion benefits and cultural characteristics
Masca, Simona-Gabriela; Chris, Diana-Maria - In: Socio-economic planning sciences : the international … 87 (2023) 2, pp. 1-22
Persistent link: https://www.econbiz.de/10014317695