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The last refuge of a scoundrel? : patriotism and tax compliance
Konrad, Kai A.; Qari, Salmai - 2009
We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of … estimation to tackle the possible endogeneity of patriotism. On the aggregate level, we provide evidence for a negative … correlation between average patriotic warm glow and the size of the shadow economy across several countries. -- Patriotism ; tax …
Persistent link: https://www.econbiz.de/10003831245
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The Last Refuge of a Scoundrel? Patriotism and Tax Compliance
Konrad, Kai A. - 2009
We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of … estimation to tackle the possible endogeneity of patriotism. On the aggregate level, we provide evidence for a negative …
Persistent link: https://www.econbiz.de/10012763928
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The last refuge of a scoundrel? Patriotism and tax compliance
Konrad, Kai A.; Qari, Salmai - 2009
We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of … estimation to tackle the possible endogeneity of patriotism. On the aggregate level, we provide evidence for a negative …
Persistent link: https://www.econbiz.de/10010307039
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The Last Refuge of a Scoundrel? Patriotism and Tax Compliance
Konrad, Kai A.; Qari, Salmai - Institute for the Study of Labor (IZA) - 2009
We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of … estimation to tackle the possible endogeneity of patriotism. On the aggregate level, we provide evidence for a negative …
Persistent link: https://www.econbiz.de/10005017520
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The last refuge of a scoundrel? Patriotism and tax compliance
Konrad, Kai A.; Qari, Salmai - Abteilung "Marktprozesse und Steuerung", … - 2009
We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of … estimation to tackle the possible endogeneity of patriotism. On the aggregate level, we provide evidence for a negative …
Persistent link: https://www.econbiz.de/10009367878
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National culture as a moderator between social norms, religiosity, and tax evasion : meta-analysis study
Sutrisno, T.; Dularif, Muh - In: Cogent business & management 7 (2020) 1, pp. 1-19
The objective of this research is to present the meta-analysis results of the relationship of social norms and religiosity with tax evasion, with national culture as a moderating variable. Previous researches show mixed results of the relationship between social norms, religiosity, and tax...
Persistent link: https://www.econbiz.de/10012627550
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Explaining and tackling the informal economy: an evaluation of competing perspectives
Williams, Colin C. - In: Open economics 2 (2019) 1, pp. 63-75
This paper provides an evidence-based evaluation of the competing ways of explaining and tackling the informal economy. Conventionally, participants have been viewed as rational economic actors who engage in the informal economy when the benefits outweigh the costs, and thus participation is...
Persistent link: https://www.econbiz.de/10012589274
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Tackling the illegal practice of under-reporting employees' wages : lessons from the Republic of Macedonia
Williams, Colin C.; Bezeredi, Slavko - In: UTMS journal of economics / University of Tourism and … 8 (2017) 3, pp. 243-258
Recently, there has been growing recognition that some formal employees receive from their formal employers two wages, namely an official declared wage plus an additional undeclared (envelope) wage, which reduces the tax and social contributions paid to the authorities. The aim of this paper is...
Persistent link: https://www.econbiz.de/10011781328
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Tax Compliance
Franzoni, Luigi A. - 2008
Over the last 40 years, much attention has been paid to tax compliance, both theoretically and empirically. In treating this very broad field of research, the present survey focuses on enforcement policy
Persistent link: https://www.econbiz.de/10012770299
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Enforcement as Substance in Tax Compliance
Lederman, Leandra; Sichelman, Ted M. - 2013
It is well known that the government’s complete failure to enforce a law can nullify that law. But what are the effects of partial enforcement? This Article shows that imperfect enforcement can alter the de facto content of the written law in predictable and beneficial ways. Specifically, in...
Persistent link: https://www.econbiz.de/10014158272