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Should Accountants Be Punished for Aiding and Abetting Tax Evasion?
McGee, Robert W. - 2015
Should accountants be punished for aiding and abetting tax evasion? The impulsive reply, as well as the politically correct answer, is “yes.” However, closer reflection reveals that the answer is not so cut and dried. This paper reviews the major ethical arguments that take the position that...
Persistent link: https://www.econbiz.de/10014131676
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Should Attorneys be Punished for Aiding and Abetting Tax Evasion?
McGee, Robert W. - 2022
Should attorneys be punished for aiding and abetting tax evasion? The impulsive reply, as well as the politically correct answer, is “yes.” However, closer reflection reveals that the answer is not so cut and dried. This paper reviews the major ethical arguments that take the position that...
Persistent link: https://www.econbiz.de/10013293149
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Weathering the storm : how foreign aid and institutions affect entrepreneurship activity following natural disasters
Boudreaux, Christopher John; Jha, Anand; Escaleras, Monica - In: Entrepreneurship theory and practice : ET&P 46 (2022) 6, pp. 1843-1868
Persistent link: https://www.econbiz.de/10013389374
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The U.S. as Tax Haven? Aiding Developing Countries by Revoking the Revenue Rule
Brunson, Samuel D. - 2014
Over the years, many OECD countries, including the United States, have identified tax havens as a significant problem, and have acted to limit the ability of their taxpayers to use tax havens to reduce their taxes. The United States has implemented tax regimes, including subpart F and the...
Persistent link: https://www.econbiz.de/10013062275
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Does conditionality work? : A test for an innovative US aid scheme
Öhler, Hannes; Nunnenkamp, Peter; Dreher, Axel - 2010
Corporation (MCC) was successful in promoting better control of corruption. We employ a difference … corruption over time. We conclude that – if designed properly –conditionality can work. -- Foreign Aid ; Corruption ; Millennium …
Persistent link: https://www.econbiz.de/10003973476
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Does conditionality work? : a test for an innovative US aid scheme
Öhler, Hannes; Nunnenkamp, Peter; Dreher, Axel - 2010
Corporation (MCC) was successful in promoting better control of corruption. We employ a difference … corruption over time. We conclude that - if designed properly - conditionality can work. -- Foreign Aid ; Corruption ; Millennium …
Persistent link: https://www.econbiz.de/10003980056
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Does conditionality work? A test for an innovative US aid scheme
Öhler, Hannes; Nunnenkamp, Peter; Dreher, Axel - In: European economic review : EER 56 (2012) 1, pp. 138-153
Persistent link: https://www.econbiz.de/10009489586
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Does conditionality work? : a test for an innovative US aid scheme
Öhler, Hannes; Nunnenkamp, Peter; Deher, Axel - 2010
Corporation (MCC) was successful in promoting better control of corruption. We employ a difference … corruption over time. We conclude that - if designed properly - conditionality can work. …
Persistent link: https://www.econbiz.de/10010337311
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Controlling Corruption in Development Aid : New Evidence from Contract-Level Data
David-Barrett, Elizabeth - 2018
Following scandals about corruption in foreign aid, and in a political climate that increasingly questions the … countries. This paper assesses under which conditions donor regulations are successful in controlling corruption in aid spent by … over the period 1998-2008 for corruption “red flags”, we create a dataset that provides an unprecedentedly accurate picture …
Persistent link: https://www.econbiz.de/10012930123
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Aid and donor trust in recipient country systems
Knack, Stephen F. - In: Journal of development economics 101 (2013), pp. 316-329
Persistent link: https://www.econbiz.de/10009743448