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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
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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
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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
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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
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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
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When does tax avoidance result in tax uncertainty?
Dyreng, Scott D.; Hanlon, Michelle Lee; Maydew, Edward L. - In: The accounting review : a publication of the American … 94 (2019) 2, pp. 179-203
Persistent link: https://www.econbiz.de/10012138241
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Tax uncertainty and incremental tax avoidance
Guenther, David A.; Wilson, Ryan J.; Wu, Kaishu - In: The accounting review : a publication of the American … 94 (2019) 2, pp. 229-247
Persistent link: https://www.econbiz.de/10012138244
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Industry tax planning and stock returns
Heitzman, Shane M.; Ogneva, Maria - In: The accounting review : a publication of the American … 94 (2019) 5, pp. 219-246
Persistent link: https://www.econbiz.de/10012121934
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The effect of corporate tax avoidance on the cost of equity
Beng Wee Goh; Lee, Jimmy; Lim, Chee Yeow; Shevlin, Terry - In: The accounting review : a publication of the American … 91 (2016) 6, pp. 1647-1670
Persistent link: https://www.econbiz.de/10011621129
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The effects if regulatory scrutiny on tax avoidance : an examination of SEC comment letters
Kubick, Thomas R.; Lynch, Daniel P.; Mayberry, Michael A.; … - In: The accounting review : a publication of the American … 91 (2016) 6, pp. 1751-1780
Persistent link: https://www.econbiz.de/10011621135