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Fiscal Evasion – Principal Cause and Consequence of the Romanian Gradual Transition

Susanu, Monica; Ioan, Viorica - Volkswirtschaftliche Fakultät, … - 2005

Unknown or almost nonexistent till ’90 years, the phenomenon of tax evasion had abundantly flourished in the Romania’s transitional economy, covering all its fields with black spots, under many, various and harmful appearance. The first laws stipulating the profit and the salary taxes also...

Persistent link: https://www.econbiz.de/10008490561

Corporate Tax Evasion: the Case for Specialists

Lipatov, Vilen - Volkswirtschaftliche Fakultät, … - 2005

Economists agree that accounting specialists are helpful in avoiding taxes. We argue that such help can often be called sophisticated evasion. We analyze it in a game of incomplete information played by tax authority, corporate taxpayers and accounting specialist. When sophisticated evasion is...

Persistent link: https://www.econbiz.de/10005619920

An annotated bibliography of tax compliance and tax compliance costs

James, Simon; Edwards, Alison - Volkswirtschaftliche Fakultät, … - 2010

An annotated bibliography of tax compliance and tax compliance costs.

Persistent link: https://www.econbiz.de/10008684922

The political economics of redistribution, inequality and tax avoidance

Bethencourt, Carlos; Kunze, Lars - Volkswirtschaftliche Fakultät, … - 2013

A benchmark result in the political economy of taxation is that the degree of redistribution is positively linked to income inequality. However, empirical evidence supporting such a relationship turns out to be mixed. This paper shows how these different empirical reactions can be rationalized...

Persistent link: https://www.econbiz.de/10011109385

Smoking behavior in Vietnam: demographic and socioeconomic determinants

cuong, nguyen - Volkswirtschaftliche Fakultät, … - 2010

Smoking is a leading cause for diseases and death. Information on factors affecting the smoking status is useful for … policies on smoking reduction, especially in developing countries. This paper examines to what extent individuals …’ characteristics can affect the smoking status using a household survey in Vietnam. It is found that gender and age are the most …

Persistent link: https://www.econbiz.de/10009647446

Fighting African corruption when existing corruption-control levels matter in a dynamic cultural setting

Asongu, Simplice A - Volkswirtschaftliche Fakultät, … - 2013

Purpose – This paper assesses the determinants of corruption-control with freedom dynamics (economic, political, press and trade), government quality and a plethora of socio-economic factors in 46 African countries using updated data. Design/methodology/approach – A quantile regression...

Persistent link: https://www.econbiz.de/10011259054

Understanding "The Problem of Social Cost"

baffi, enrico - Volkswirtschaftliche Fakultät, … - 2013

This paper examines the positions of Coase and Pigou in regard to the problem of external effects (externalities). Assessing their two most important works, it appears that Coase has a more relevant preference for an evaluation of total efficiency, while Pigou, with some exceptions, is convinced...

Persistent link: https://www.econbiz.de/10011260441

How the JPML Can Benefit from the Federal Circuit and Vice-Versa

Nofal, Christopher - Volkswirtschaftliche Fakultät, … - 2012

This article posits that the JPML and Federal Circuit, despite their range of differences, can benefit from one another and remedy each other’s complex institutional challenges. The Federal Circuit can eliminate the unfairness in multidistrict litigation practice and can guide multidistrict...

Persistent link: https://www.econbiz.de/10011261178

Fighting corruption with cultural dynamics: when legal-origins, religious-influences and existing corruption-control levels matter

Simplice A, Asongu - Volkswirtschaftliche Fakultät, … - 2012

Are there different determinants in the fight against corruption across developing countries? Why are some countries more effective at battling corruption than others? To investigate these concerns we examine the determinants of corruption-control throughout the conditional distribution of the...

Persistent link: https://www.econbiz.de/10009650669

Fighting corruption in Africa: do existing corruption-control levels matter?

Simplice A, Asongu - Volkswirtschaftliche Fakultät, … - 2012

Purpose – Are there different determinants in the fight against corruption across African countries? Why are some countries more effective at battling corruption than others? To assess these concerns we examine the determinants of corruption-control throughout the conditional distribution of...

Persistent link: https://www.econbiz.de/10009650675

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