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Infrastructure choices in education: Location, build or repair
Jenkins, Glenn P.; Klevchuk, Andrey; Zeinali, Armin - 2009
a way that will have the maximum positive impact on the enhancement of the education system. Cost effectiveness analysis … sample data set from the information available for the education sector of Limpopo Province, South Africa. It utilizes a very … selection of infrastructure investments (either building or repair) in the education sector would increase the efficiency of …
Persistent link: https://www.econbiz.de/10010290325
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Tax Morale and Compliance Behavior: First Evidence on a Causal Link
Halla, Martin - 2010
consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and … actual compliance behavior is not established yet. Exploiting exogenous variation in tax morale - given by the inherited part … of tax morale of American-born from their ancestors country of origin - our instrumental variable analysis provides first …
Persistent link: https://www.econbiz.de/10010294865
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The Link between the Intrinsic Motivation to Comply and Compliance Behavior A Critical Appraisal of Existing Evidence
Halla, Martin - 2010
Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with respect to underground activities such as tax evasion. A considerable amount of research aims to identify factors that affect the intrinsic motivation to comply. However, the causal...
Persistent link: https://www.econbiz.de/10010294905
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin G. - 2010
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10010300014
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Tax return as a political statement
Libman, Alexander; Schultz, André; Graeber, Thomas - 2011
The accuracy of a tax return is usually interpreted as an outcome of the tax evasion decision by an individual. However, in non-democratic regimes with predatory blackmail tax systems it is possible that large sums voluntarily reported by influential politicians or businessmen may be used as...
Persistent link: https://www.econbiz.de/10010305893
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Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico
Kumler, Todd J.; Verhoogen, Eric; Frias, Judith A. - 2013
Non-compliance of firms with tax regulations is a major constraint on state capacity in developing countries. We focus on an arguably under-appreciated dimension of non-compliance: under-reporting of wages by formal firms to evade payroll taxes. We develop a simple partial-equilibrium model of...
Persistent link: https://www.econbiz.de/10010329189
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Compliance costs caused by agency action? Empirical evidence and implications for tax compliance
Eichfelder, Sebastian; Kegels, Chantal - 2012
. First of all, taxpayer services do not only affect 'soft' factors like fairness and trust, but also 'hard' aspects like …
Persistent link: https://www.econbiz.de/10010331080
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Multiple misbehaving: Loss averse and inattentive to monetary incentives
Engström, Per; Nordblom, Katarina; Stefánsson, Arnaldur - 2018
We study what determines taxpayers' deduction behavior when filing tax returns. Preliminary deficits might be viewed as losses assuming zero preliminary balance as reference point. Swedish taxpayers may escape these losses by claiming deductions after receiving information about the preliminary...
Persistent link: https://www.econbiz.de/10012013515
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The link between the intrinsic motivation to comply and compliance behavior: A critical appraisal of existing evidence
Halla, Martin - 2010
Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with respect to underground activities such as tax evasion. A considerable amount of research aims to identify factors that affect the intrinsic motivation to comply. However, the causal...
Persistent link: https://www.econbiz.de/10010269887
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Tax morale and compliance behavior: First evidence on a causal link
Halla, Martin - 2010
consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and … actual compliance behavior is not established yet. Exploiting exogenous variation in tax morale - given by the inherited part … of tax morale of American-born from their ancestors' country of origin - our instrumental variable analysis provides …
Persistent link: https://www.econbiz.de/10010269890