This paper analyzes the data on tax evasion that was collected as part of a much larger survey on human beliefs and values. Data from the Asian countries that were included in the survey are compared and contrasted. The opinions of participants are ranked by country in several demographic...

BEPS Action 6 proposes two distinct anti abuse measures to be incorporated into the OECD Model Convention and subsequently into the various bilateral tax treaties: A Limitation on Benefits (LoB) clause and Principal Purpose Test (PPT). While both anti abuse measures are new to the OECD Model...

This article compares the anti-avoidance approaches of South Korea, Japan, Indonesia, China, India, Malaysia and Singapore, addressing the statutory and judge-made general anti-avoidance rules in these jurisdictions. The South Korea civil code sets out two general principles, intended to provide...

This study begins with an introduction to the issue of ethics and tax evasion and a review of dozens of studies that have been conducted on ethics from a gender perspective, then proceeds to present the results of a study of 23 Asian and 11 European countries on the ethics of tax evasion. The...

This paper investigates cyclicality in women's labour supply motivated by the hypothesis that it contributes to smoothing household consumption in environments characterized by income volatility. We use comparable individual data on about 1.1 million women in 63 developing and transition...

In this article we study the relationship between workers' remittances and fertility rate of the remittance receiving country. We identify two main channels by which remittances transfers affect fertility. First, migrants may adopt and later transmit to the household the ideas, values and...