Showing 1 - 10 of 544
This paper studies the prevalence and consequences of size-dependent tax enforcement and compliance. The identification strategy uses the ranking of industries' average firm size in the United States as an instrument for the size ranking of the same industries in developing countries. Data on...
Persistent link: https://www.econbiz.de/10012925150
relationship. Further, the paper uses the World Value Survey to estimate the effects of trust in public institutions and the …
Persistent link: https://www.econbiz.de/10012865079
This paper presents a conceptual framework for developing more effective approaches to tax reform and compliance. The framework proposes that by combining complementary investments in enforcement, facilitation, and trust, reformers can not only strengthen enforced compliance but can also (a)...
Persistent link: https://www.econbiz.de/10012859511
Cash transactions for goods and services in which no receipts are issued greatly increase the risk of tax evasion. Despite the availability of banking services and alternative payment, key sectors of the economy remain largely cash-based in almost all developing countries. This paper shows the...
Persistent link: https://www.econbiz.de/10012923262
main effect. They test the theory using the World Val-ues Survey as a source of proxies for morality. Using their preferred …
Persistent link: https://www.econbiz.de/10012975907
equilibrium fictions. In the framework of this paper, technology, contacts with the outside world, and changes in power and wealth …
Persistent link: https://www.econbiz.de/10012976669
This paper examines salary gaps by gender and nationality at the World Bank Group between 1987 and 2015 using a unique … three main findings. First, 76 percent of the $27,400 salary gap across the average male and female staff at the World Bank … Group can be attributed to composition effects, whereby men entered the World Bank Group at higher paid positions …
Persistent link: https://www.econbiz.de/10012956454
An online survey experiment spanning 50 countries finds sizable improvements in tax morale when (a) the salience of anti-corruption efforts is increased and (b) citizens are allowed to voice their expenditure preferences to the government. These results hold very broadly across a uniquely large...
Persistent link: https://www.econbiz.de/10012870502
This paper uses a Ramsey model with two types of capital to analyze the optimal transition to clean capital when polluting investment is irreversible. The cost of climate mitigation decomposes as a technical cost of using clean instead of polluting capital and a transition cost from the...
Persistent link: https://www.econbiz.de/10012973263
intolerance toward specific identity groups. An empirical analysis of the determinants of attitudes shows that country …
Persistent link: https://www.econbiz.de/10012973484