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A large proportion of greenhouse gas emissions is produced in urban areas. Therefore, local mitigation policies have to play an important role in any effective global climate protection strategy. Based upon a literature review, this article gives an overview of drivers and barriers for local...
Persistent link: https://www.econbiz.de/10008670484
against supporters of the rival party.  Despite a strong anti-corruption stance of the yellow-shirt movement members of both …
Persistent link: https://www.econbiz.de/10011004284
evasion. The author has also tried to find a causality relation between the option for tax evasion and corruption. The author … entire tax evasion, an important part being impossible to determine because of corruption. …
Persistent link: https://www.econbiz.de/10008543071
audit risk by about 20 percentage points reduced the proportion of procurement processes with evidence of corruption by … about 15 percentage points and the share of audited resources involved in corruption by about 10 percentage points. We show … that these results are invariant to alternative corruption codings that have been used in prior literature. In contrast, we …
Persistent link: https://www.econbiz.de/10010950611
collusion between the inspector and the taxpayer. In a corrupt regime the cost of corruption has a regressive bias. Also, it is …
Persistent link: https://www.econbiz.de/10005078593
This paper analyses how tax morale and countries’ institutional quality affect the shadow economy, controlling in a multivariate analysis for a variety of potential factors. The literature strongly emphasizes the quantitative importance of these factors to understand the level and changes of...
Persistent link: https://www.econbiz.de/10005822679
This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an international country panel and also within country data. The literature strongly emphasizes the quantitative importance of these factors to understand the level and changes of shadow...
Persistent link: https://www.econbiz.de/10005766362
In this paper, we develop a model of law enforcement with the possibility of corruption between enforcers and potential …
Persistent link: https://www.econbiz.de/10004980433
This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an international country panel and also within country data. The literature strongly emphasizes the quantitative importance of these factors to understand the level and changes of shadow...
Persistent link: https://www.econbiz.de/10005536943
This paper analyses how tax morale and countries? institutional quality affect the shadow economy, controlling in a multivariate analysis for a variety of potential factors. The literature strongly emphasizes the quantitative importance of these factors to understand the level and changes of...
Persistent link: https://www.econbiz.de/10005536952