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Persistent link: https://www.econbiz.de/10010160614
transactional costs, but involves tax litigation risk. -- taxation theory ; taxpayer utility ; tax evasion …
Persistent link: https://www.econbiz.de/10009959720
Die hohe Mobilität der Bevölkerung trägt zur Teilhabe am Arbeitsmarkt und am gesellschaftlichen Leben bei. Dabei ist der Mobilitätsbedarf stark von der Lebenssituation abhängig; so haben Studenten und Erwerbstätige die höchste Verkehrsnachfrage. Anders als in früheren Jahrzehnten wächst...
Persistent link: https://www.econbiz.de/10010079415
Our paper assesses the accuracy of individuals ́tax perceptions. Based on personal interviews, we aim to find out how tax complexity affects the capability of respondents to calculate income tax liability. Tax complexity is measured by interacting multiple tax rates, applied to one or more tax...
Persistent link: https://www.econbiz.de/10010009006
Creation of optimal tax and budget systems is one of the Difficult problems of economic science. One of the most important areas of tax reform is to develop a tax code in the aspect of optimal tax gravity. The new tax code - a step to improvement, since a number of reduced taxes and simplified...
Persistent link: https://www.econbiz.de/10010118420
Tax burden is one of the important determinants in attracting foreign direct investment (FDI). In the case of Vietnam, the tax burden is considered a powerful tool that Vietnam has used to create a competitive advantage compared to other countries in the area to attract FDI flows. In addition to...
Persistent link: https://www.econbiz.de/10010148038
A long standing area of debate in Western countries is that of the appropriate philosophy for facilitating large scale immigration; should immigrants preserve their traditions and culture while living in the host country (integration/multiculturalism) or should they assimilate themselves into...
Persistent link: https://www.econbiz.de/10009958044
Management, as a social science, and Strategic Management, as a specific scientific discipline of this science, require research methodologies that can deal with all of the complexities of the business phenomena to be analysed. Certain circumstances call for methodologies that can combine...
Persistent link: https://www.econbiz.de/10009958327
In den zentralasiatischen Ländern Kirgistan und Tadschikistan müssen viele Erwachsene ihre Familien zeitweilig verlassen, um sich in anderen Regionen oder Ländern einen Arbeitsplatz zu suchen. Die Geldüberweisungen an die Familien stellen in beiden Ländern einen erheblichen wirtschaftlichen...
Persistent link: https://www.econbiz.de/10010079349
Mehr als 2,45 Millionen Menschen sind laut den Vereinten Nationen Opfer von Menschenhandel, die Dunkelziffer ist hoch. Viele Staaten haben deshalb ihre Bemühungen verstärkt, gegen Menschenhandel vorzugehen und den Opfern zu helfen. Das DIW Berlin hat nun den 3P-Index, der die staatlichen...
Persistent link: https://www.econbiz.de/10010079459