Tax practitioners, otherwise referred to as tax agents, tax preparers, tax accountants and tax lawyers, play multiple roles in our tax and financial planning systems. They are gatekeepers to the tax system for those who know they need to engage but want someone else to take care of it for them....

The frequent exposures of food safety events in recent years have aroused extensive social concerns. Food quality and safety are hot topics in the food engineering field. In a market with mutual competitions, the products of different enterprises are substitutive, and enterprises have to achieve...

I study a sequential-move public goods game based on the notion that leadership comes with an obligation; conscientious leadership. Provision by the leader of an amount of the public good below a minimum imposes a psychological cost on the follower which increases his unit cost of contribution....

I study a sequential-move public goods game based on the notion that leadership comes with an obligation; conscientious leadership. Provision by the leader of an amount of the public good below a minimum imposes a psychological cost on the follower which increases his unit cost of contribution....

I study a sequential-move public goods game based on the notion that leadership comes with an obligation; conscientious leadership. Provision by the leader of an amount of the public good below a minimum imposes a psychological cost on the follower which increases his unit cost of contribution....

This paper models corporate tax evasion as a game among three players: tax authorities, shareholders and the manager in order to understand the behavior of corporate tax evasion (CTE), its causes and the possible mechanisms that can alleviate it. For this purpose, a three-level programming is...