There is a common belief that tax withholding systems have worked not only as Abstract efficient tax collection mechanisms but also as effective tax evasion controls. However, little is known about the role of withholding in tax compliance beyond the fact that withholding may reduce...

This study examines the effect of four measures related to benchmarking and its successful implementation on organizational performance, controlling for size and industry. The four benchmarking measures are (1) internal preliminary competitive analysis, (2) external preliminary competitive...