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Entrepreneurship and tax evasion

Fernández-Bastidas, Rocío - In: Economic modelling 128 (2023), pp. 1-12

Persistent link: https://www.econbiz.de/10014464316

International tax avoidance and evasion : four related studies

1987

Persistent link: https://www.econbiz.de/10000709418

Reputative Risiken bei aggressiver Steuerplanung : empirische Evidenz und internationale Bezüge

Hardeck, Inga - 2013 - 1. Aufl.

Persistent link: https://www.econbiz.de/10010204387

Tax amnesties : theory, trends, and some alternatives

Baer, Katherine; Le Borgne, Eric - 2008

Persistent link: https://www.econbiz.de/10013549483

Tax amnesties : theory, trends, and some alternatives

Baer, Katherine; Le Borgne, Eric - 2008

Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. International experience, however, shows that the costs of tax amnesty programs often exceed the programs’ benefits. This paper weighs the advantages and disadvantages of tax amnesties, drawing...

Persistent link: https://www.econbiz.de/10014410973

Determinants of entrepreneurs' views on the acceptability of tax evasion and the informal economy in Slovakia and Ukraine : an institutional asymmetry approach

Ostapenko, Nataliia; Williams, Colin C. - In: International journal of entrepreneurship and small business 28 (2016) 2/3, pp. 275-289

Persistent link: https://www.econbiz.de/10011619648

Detecting wage under-reporting using a double hurdle model

Elek, Petér S.; Köllő, János; Reizer, Balázs; … - 2011

We estimate a double hurdle (DH) model of the Hungarian wage distribution assuming censoring at the minimum wage and wage under-reporting (i.e. compensation consisting of the minimum wage, subject to taxation, and an unreported cash supplement). We estimate the probability of under-reporting for...

Persistent link: https://www.econbiz.de/10009523463

Detecting wage under-reporting using a double hurdle model

Elek, Petér S.; Köllő, János; Reizer, Balázs; … - 2012

Persistent link: https://www.econbiz.de/10009419083

Essays on the behavioral effects of tax policy

Deskins, John - 2005

Persistent link: https://www.econbiz.de/10003384475

Two sides to the evasion : The Pirate Bay and the interdependencies of evasive entrepreneurship

Elert, Niklas; Henrekson, Magnus; Lundblad, Joakim - 2016

conceptual model to illustrate and map the interdependence between evasive entrepreneurship and the regulatory response it …, yet its founders became convicted criminals because of it. Applying the evasive entrepreneurship framework to this case … improves our understanding of the relationship between policymaking and entrepreneurship in the digital age, and is a first …

Persistent link: https://www.econbiz.de/10011420647