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Economists generally view environmental enforcement as a tool to secure compliance with regulations. This paper … demonstrates that credible enforcement significantly increases statutory over-compliance with regulations as well. We find that … required by law. Thus, increased enforcement generates substantial discharge reductions above and beyond those expected from …
Persistent link: https://www.econbiz.de/10008684901
literature, which yields full compliance of audited taxpayers who are rational and thus do not need to interact. When the … compliance fluctuations is explained within the model rather than by exogenous parameter shifts. Our analysis can also be applied … to crime, safety regulations, employment and environmental protection, as well as other compliance problems. …
Persistent link: https://www.econbiz.de/10005260229
In 1984 and 2000, significant changes were made to the tax treatment of employee stock options in Canada. Although designed to increase the use of stock options as a compensation vehicle (1984) and decease the loss of knowledge workers (2000), we argue that these tax changes were largely...
Persistent link: https://www.econbiz.de/10011109817
Based on first-hand account, this paper offers evidence on price setting and price adjustment mechanisms that were illegally employed under the Soviet planning and rationing regime. The evidence is anecdotal, and is based on personal experience during the years 1960–1971 in the Republic of...
Persistent link: https://www.econbiz.de/10005837500
enforcement measures (negotiating and punitive enforcement measures) which are employed in facilitating and maximising compliance … regulated, resort is made to more punitive strategies where an absence of trust in the compliance activity has been confirmed ….” In considering techniques which could be introduced to maximise compliance with rules, standards and principles, this …
Persistent link: https://www.econbiz.de/10011211853
enforcement measures (negotiating and punitive enforcement measures) which are employed in facilitating and maximising compliance … regulated, resort is made to more punitive strategies where an absence of trust in the compliance activity has been confirmed ….” In considering techniques which could be introduced to maximise compliance with rules, standards and principles, this …
Persistent link: https://www.econbiz.de/10009226954
enforcement measures (negotiating and punitive enforcement measures) which are employed in facilitating and maximising compliance … regulated, resort is made to more punitive strategies where an absence of trust in the compliance activity has been confirmed ….” In considering techniques which could be introduced to maximise compliance with rules, standards and principles, this …
Persistent link: https://www.econbiz.de/10009644757
enforcement measures (negotiating and punitive enforcement measures) which are employed in facilitating and maximising compliance … regulated, resort is made to more punitive strategies where an absence of trust in the compliance activity has been confirmed ….” In considering techniques which could be introduced to maximise compliance with rules, standards and principles, this …
Persistent link: https://www.econbiz.de/10008516564
The paper estimates the size of underground economy induced by tax evasion for cross-section of non-OECD countries using currency demand method. Unlike previous studies which usually focus only on the tax rate as the tax evasion factor, the paper presents theory consistent tax evasion estimates...
Persistent link: https://www.econbiz.de/10011110727
opportunities. This implies that trustworthiness may be evolutionary stable in the long-term. Although stricter enforcement (that …
Persistent link: https://www.econbiz.de/10005040701