Narrow search
Showing 1 - 10 of 287
Cover Image
The underground economy in the late 1990s : evading taxes, or evading competition?
Karlinger, Liliane - In: World development : the multi-disciplinary … 37 (2009) 10, pp. 1600-1611
Persistent link: https://www.econbiz.de/10003899685
Cover Image
The learning path of the hidden economy : the tax burden and tax evasion in New Zealand
Giles, David E. A.; Caragata, Patrick James - In: Applied economics 33 (2001) 14, pp. 1857-1867
Persistent link: https://www.econbiz.de/10001644754
Cover Image
Shadow Economies in highly developed OECD countries: What are the driving forces?
Schneider, Friedrich; Buehn, Andreas - 2013
The main focus of this paper lies on the driving forces of the development and size of the shadow economy in 39 highly developed OECD countries. The most influential factors on the shadow economy are tax policies and state regulation, which, if rising, increase the shadow economy, though other,...
Persistent link: https://www.econbiz.de/10010368252
Cover Image
Exploring the illegal practice of under-reporting wages in the construction industry : some lessons from Romania
Horodnic, Ioana Alexandra; Williams, Colin C.; … - In: Applied economics 55 (2023) 26, pp. 2978-2992
Persistent link: https://www.econbiz.de/10014296351
Cover Image
Tax avoidance, large positive temporary book-tax differences, and earnings persistence
Blaylock, Bradley; Shevlin, Terry; Wilson, Ryan J. - In: The accounting review : a publication of the American … 87 (2012) 1, pp. 91-120
Persistent link: https://www.econbiz.de/10009506465
Cover Image
Product market power and tax avoidance : market leaders, mimicking strategies, and stock returns
Kubick, Thomas R.; Lynch, Daniel P.; Mayberry, Michael A.; … - In: The accounting review : a publication of the American … 90 (2015) 2, pp. 675-702
Persistent link: https://www.econbiz.de/10010517086
Cover Image
Is corporate social responsibility (CSR) associated with tax avoidance? : evidence from irresponsible CSR activities
Hoi, Chun-keung; Wu, Qiang; Zhang, Hao - In: The accounting review : a publication of the American … 88 (2013) 6, pp. 2025-2059
Persistent link: https://www.econbiz.de/10010231054
Cover Image
Do socially responsible firms pay more taxes?
Davis, Angela K.; Guenther, David A.; Krull, Linda K.; … - In: The accounting review : a publication of the American … 91 (2016) 1, pp. 47-68
Persistent link: https://www.econbiz.de/10011482674
Cover Image
Dual class ownership and tax avoidance
McGuire, Sean T.; Wang, Dechun; Wilson, Ryan J. - In: The accounting review : a publication of the American … 89 (2014) 4, pp. 1487-1516
Persistent link: https://www.econbiz.de/10010407890
Cover Image
Incentives for tax planning and avoidance : evidence from the field
Graham, John R.; Hanlon, Michelle Lee; Shevlin, Terry; … - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 991-1023
Persistent link: https://www.econbiz.de/10010407965