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The Responsibility of Judges in Interpreting Tax Legislation : Japan's Experience
Masui, Yoshihiro - 2015
This article was contributed to the special isse of Osgoode Hall Law Journal Volume 52, Issue 2 (Summer 2015) "Tax Policy for a Better Tomorrow: Intersectoral and Multidisciplinary Connections, a Workshop in Honour of Neil Brooks," Guest Editor: Tim Edgar, Thaddeus Hwong & Jinyan Li.The purpose...
Persistent link: https://www.econbiz.de/10013019478
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Judicial interpretation and the role of anti-abuse provisions in tax law
Vanistendael, Frans - In: Tax avoidance and the rule of law, (pp. 131-154). 1997
Persistent link: https://www.econbiz.de/10001298477
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Individual income tax compliance and information reporting : what do the US data show?
Phillips, Mark D. - In: National tax journal 67 (2014) 3, pp. 531-567
Persistent link: https://www.econbiz.de/10010424855
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Historical evidence on the tax evasion impact of government audits and tax rates in the US
Cebula, Richard J. - In: Economia internazionale 58 (2005) 3, pp. 261-272
Persistent link: https://www.econbiz.de/10003161866
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Impact of income-detection technology and other factors on aggregate income tax evasion : the case of the United States
Cebula, Richard J. - In: Quarterly review / Banca Nazionale del Lavoro, Roma 54 (2001), pp. 401-415
Persistent link: https://www.econbiz.de/10001651520
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On income tax avoidance : the case of Germany revisited
Fauser, Hannes - 2019
I study tax avoidance along the income distribution based on micro data from the Income and Consumption Survey (EVS) for the year 2013. The richness of the survey concerning income, taxes and expenditures is exploited by modelling the German tax code in terms of the items available in the EVS....
Persistent link: https://www.econbiz.de/10012285955
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Influence of perceived trust in rural consumer mobile payment service adoption : an understanding of moderation effect
Masele, Juma James; Taluka, Eliezer - In: Business management review : journal of the University … 19 (2016) 2, pp. 82-104
Persistent link: https://www.econbiz.de/10012035946
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The effects of IRS audits on EITC claimants
DeBacker, Jason; Heim, Bradley T.; Anh Tran; Yuskavage, … - In: National tax journal 71 (2018) 3, pp. 451-484
Persistent link: https://www.econbiz.de/10011928091
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Income tax avoidance and evasion : a narrow bracketing approach
Degl'Innocenti, Duccio Gamannossi; Rablen, Matthew D. - In: Public finance review : PFR 45 (2017) 6, pp. 815-837
Persistent link: https://www.econbiz.de/10011763880
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Tax avoidance and corporate governance mechanisms : evidence from Tehran stock exchange
Jamei, Reza - In: International journal of economics and financial issues … 7 (2017) 4, pp. 638-644
Persistent link: https://www.econbiz.de/10011824388