’s economy by increasing shadow economy and criminal activities, illicit flows and impeding tax collection. To minimise these … measuring money laundering through economic variables (e.g. tax revenue, underground economy and income generated by criminals …) separately from tax evasion. Originality/value The paper offers new insights for the measurement of money laundering, especially …

sources positive tax knowledge sharing amongst people or tax payers lead to effective investment. Unlike developing countries … the main challenges in the tax system is how to collect taxes due to tax evasion. The main reason is the uncertainty …, is the discussion and sharing the viewpoint of each other. If there is any positive tax effect prevalence of speech among …

the 1990s. Tax variations and mergers contribute substantially more to geographic price differentials than do price …

We study the effects of California's Tax and Expenditure Limitations, especially Proposition 13. We find that … an increased tax burden, undermining the aims of Proposition 13. To circumvent the limits imposed by Proposition 13, the … aspects of government finance in California, to a far greater extent than in other states. Lastly, we argue that the new tax …

The creation of tax-free health savings accounts presents a new opportunity to reduce the distortions created by … federal tax preferences for health-related expenditures that ultimately could help eliminate those distortions. This paper … their health benefits as a tax-free cash contribution to the worker's health savings account. Restructuring the exclusion …