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results of an extensive ethnographic field study of the 2006 to 2008 Siemens corruption scandal. We find that this event did … corporate corruption with regard to its regulative, normative, and cultural-cognitive dimensions. It is therefore particularly … perspective we reconstruct the development of the institutional context of the phenomenon corruption as well as its effects on the …
Persistent link: https://www.econbiz.de/10009447139
Seit dem Ende der Bretton-Woods Ära haben zahlreiche Bankenkrisen Volkswirtschaften immense Kosten auferlegt. Die vorliegende Studie beschäftigt sich mit den politökonomischen Einflussfaktoren auf die Tiefe dieser Bankenkrisen. Es wird argumentiert, dass nur schnelle und tiefgreifende...
Persistent link: https://www.econbiz.de/10009471832
welfare through their decisions. Yet, cases of central bank corruption abound. The dissertation provides examples of ?pure …? corruption in central banks. Only a few studies address corruption and similar, but not necessarily criminal, behavior of central … bank employees and governors, even though corruption in the central bank is obviously possible. By the very nature of their …
Persistent link: https://www.econbiz.de/10009484798
in and that put their clout for the fight against corruption in question. Against this background, three novel anti-corruption …. What is more, legislation can also take advantage of these chinks to fight corruption effectively.In Section II it is … United Nations Convention against Corruption (UNCAC) are used as benchmarks. In addition, the respective legal provisions …
Persistent link: https://www.econbiz.de/10009484807
In this paper, we study the effects of bureaucratic corruption on fiscal policy and the subsequent impact on economic … growth. Here corruption takes three forms: (i) it reduces the tax revenue raised from households, (ii) it inflates the volume … corruption impacts upon growth, and the conditions under which the direction of the effect takes shape. The findings from our …
Persistent link: https://www.econbiz.de/10009480843
Tyrimo tikslas: įvertinti atlyginimų "vokelyje" praktikos paplitimo mastus Lietuvoje. Respondentams buvo pateikti klausimai, ar jie gauna neapmokestinamų pajamų bei klausta, kokią dalį pajamų procentais sudaro tokios neapmokestinamos pajamos. Socialinės demografinės charakteristikos:...
Persistent link: https://www.econbiz.de/10009478373
Disertacijoje nagrinėjama aktuali šešėlinės ekonomikos vertinimo problema. Mokslininkai pripažįsta, kad dabartinis šešėlinės ekonomikos vertinimo metodinis potencialas yra nepakankamas: šio reiškinio mastas vertinamas taikant netiesioginius makroekonominius metodus, priimant...
Persistent link: https://www.econbiz.de/10009479038
The dissertation examines a topical problem of evaluating the shadow economy. The scientists recognize, that the current methodical potential for the shadow economy evaluation is insufficient because the size of the shadow economy is evaluated based on indirect macroeconomic methods, accepting...
Persistent link: https://www.econbiz.de/10009479039
Taxes are major source of public funds to finance government expenditures. Taxauthorities impose different kind of taxes and employ many agents to collect taxeseffectively. Some dutiful taxpayers will undoubtedly pay their tax liabilities whilemany others will not. The Internal Revenue Service...
Persistent link: https://www.econbiz.de/10009429304
This paper analyzes the links between corporate tax avoidance, the growth of highpowered incentives for managers, and the structure of corporate governance. We develop and test a simple model that highlights the role of complementarities between tax sheltering and managerial diversion in...
Persistent link: https://www.econbiz.de/10009430104