Similar Search Results

Foundations for Cooperation in Social Dilemmas

Ahn, Toh-Kyeong - 2001

altruism, and (3) the possibility of sustained mutual cooperation in finitely repeated social dilemmas is affected by the …

Persistent link: https://www.econbiz.de/10009468335

Altruism and Egoism: Measurable by Utility Discount Rates?

Bayer, Stefan - 2000

intergenerationellen Gleichbehandlungspostulat des Utilitarismus Genüge getan. In der Altruismus-Modellierung ergibt sich das methodische … Problem der mehrfachen Berücksichtigung des selben Effektes. Altruismus ist um so stärker ausgeprägt, je geringer die … Altruismus oder Egoismus verwenden läßt. Abschließend werden unsere Überlegungen auf den Klimaschutzfall angewendet …

Persistent link: https://www.econbiz.de/10009475365

Conflicts and Value Trade-Offs in the Management of Common Property: Insights from Land Use Studies in the Australian Sugar Industry

Mallawaarachchi, Thilak - 2001

"Traditionally, benefits of common property arrangements arose from complementarity in resource use, which permitted multiple uses for several users. Today, common property resources (CPRs) represent quasi-public goods, featuring increasing rivalry in consumption. As the domain of uses widens...

Persistent link: https://www.econbiz.de/10009468381

Do social preferences matter in competitive markets?

Heidhues, Paul; Riedel, Frank - 2007

Experimental evidence stresses the importance of so-called social preferences for understanding economic behavior. Social preferences are defined over the entire allocation in a given economic environment, and not just over one's own consumption as is traditionally presumed. We study the...

Persistent link: https://www.econbiz.de/10009452535

The effects of the self-assessment system on tax compliance costs of small and medium enterprises in Malaysia

School of Economics and Finance

This paper briefly discusses the importance of Small and Medium Enterprises (SMEs) in Malaysia. The concepts of tax compliance costs and prior compliance costs studies, both internationally and in Malaysia, are succinctly reviewed. The methodology used in the current estimates, based on the...

Persistent link: https://www.econbiz.de/10009434950

Estimating and Alleviating the Goods and Services Tax Compliance Cost Burden Upon Small Business

Pope, Jeff - 2001

The burden of small business acting as an 'unpaid tax collector', particularly for the Goods and Services Tax (GST), is currently subject to much political debate in Australia. However, realistic proposals as how best to alleviate this burden are few and far between. This article reviews...

Persistent link: https://www.econbiz.de/10009441777

The influence of the introduction of self assessment on compliance behaviour of individual taxpayers in Malaysia

Loo, Ern Chen - 2006

Self assessment for individual taxpayers was first introduced in Malaysia for the 2004 year of assessment. This change from the previous official assessment system to self assessment has redefined the roles and responsibilities of both taxpayers and tax administrators in Malaysia. In particular,...

Persistent link: https://www.econbiz.de/10009480038

Sales Tax Enforcement: An Empirical Analysis of Compliance Enforcement Methodologies and Pathologies

Christian, Philip C - 2010

Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax enforcement is deserving of and requires the use of...

Persistent link: https://www.econbiz.de/10009460568

Factors influencing transfer pricing compliance: an Indonesian perspective

Mulyani, Yeni, Business Law & Taxation, Australian … - 2010

Transfer pricing has become a major concern for tax authorities and multinational enterprises (MNEs) worldwide. Transfer pricing is one of several tax minimization mechanisms used by MNEs and an especially difficult one to audit. Previous studies on tax compliance have mainly focused on...

Persistent link: https://www.econbiz.de/10009484233

Who dares, wins: heroism versus altruism in women's mate choice

Kelly, Susan; Dunbar, R. I. M. - 2001

influences of altruism and bravery in the evolution of heroism. Our study found that females do prefer risk-prone brave males to … factor influencing female choice of short-term partners, long-term partners, and male friends, with altruism playing a lesser … part in their choice. Altruism was deemed important in long-term relationships and friendships, but for short-term liaisons …

Persistent link: https://www.econbiz.de/10009441533