Showing 1 - 10 of 433
In this paper, we model - quantitatively – a possible realistic interaction between a tax-payer and his Government. We … there is no reason (convenience), for the tax-payer, to evade the taxes or to declare less than his real income. Moreover … distinguished tax-payer (big companies and so on). …
Persistent link: https://www.econbiz.de/10011259328
completed and returned to the researcher. The study determined that morale and job satisfaction plays a vital role in overall …
Persistent link: https://www.econbiz.de/10011260489
Can co-workers motivational efforts pave the way for morale and job commitment for the employees is a million dollar …-workers various motivational efforts may have a positive impact on employee morale but it still doesn’t guarantee the job commitment …, precisely the motivation by co-workers may only boost the morale of employees for a short while, and thereafter a person may …
Persistent link: https://www.econbiz.de/10009401063
This paper investigates the effects of neighborhood on tax compliance behavior of taxpayers based on an agent based tax compliance model To this aim it is attempted to find out different tax compliance patterns under different “penalty rate audit rate” combinations and for von Neumann...
Persistent link: https://www.econbiz.de/10011274898
Tax authorities utilize the audit process, imposing penalties on tax evaders, as their primary means of enforcement. In recent years, a “service” paradigm, whereby tax authorities provide information about correct tax reporting to taxpayers, has shown the potential to further “encourage”...
Persistent link: https://www.econbiz.de/10011258828
This work provides experimental evidence of the determinants of tax compliance in Mexico, and compares them to the results of an experiment administered in the United States reported by Alm, Jackson and McKee (1992). The results for both countries are contrasted to the predictions of the...
Persistent link: https://www.econbiz.de/10011258964
The proposed theoretical work introduces the basic insights of the ‘slippery slope’ framework into the benchmark macroeconomic model of the labour market in order to study the relation between tax compliance (both voluntary and enforced), tax evasion and unemployment. This paper shows that...
Persistent link: https://www.econbiz.de/10011259666
This research note reports the results of a follow-up experiment conducted to validate an earlier experiment showing that if taxpayers overestimate the prevalence of tax evasion, their voluntary compliance can be increased by informing them about the true rate of cheating. The result confirms...
Persistent link: https://www.econbiz.de/10005260055
Tax compliance is likely to become even more important with developments such as self-assessment and electronic commerce. This paper re-examines the meaning of tax compliance. It finds that existing definitions are usually too narrow to encompass the topic in full and a wider definition is...
Persistent link: https://www.econbiz.de/10008740596
We study the optimal auditing of a taxpayer's income in a dynamic principal-agent model of hidden income. Taxpayers in …-income taxpayer who transits to high income can under-report his true income and evade his taxes. With a constant absolute risk … each cycle, a low-income taxpayer is initially unaudited, but if the duration of low-income report exceeds a threshold …
Persistent link: https://www.econbiz.de/10008498479