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Tax misperception and its effects on decision making : literature review and behavioral taxpayer response model
Blaufus, Kay; Chirvi, Malte; Huber, Hans-Peter; … - In: The European accounting review 31 (2022) 1, pp. 111-144
Persistent link: https://www.econbiz.de/10013370824
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Taxation and production structure
Diewert, Walter E. - 1986
Persistent link: https://www.econbiz.de/10000705059
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Tax regime uncertainty
Strobel, Caroline D. - In: The journal of corporate accounting & finance 28 (2017) 4, pp. 79-81
Persistent link: https://www.econbiz.de/10011702346
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Taxing multinational corporations
Feldstein, Martin S. (ed.); Hines, James R. (contributor);  … - 1995
Persistent link: https://www.econbiz.de/10013480886
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Illicit financial flows and stolen asset recovery : the Global North must act
Chowdhary, Abdul Muheet; Diasso, Sebastien Babou - 2022
Domestic resource mobilization is essential for developing countries to achieve the Sustainable Development Goals by the deadline of 2030. Concomitantly, Illicit Financial Flows (IFFs), which also lead to asset theft, are major means through which these countries are losing resources. This...
Persistent link: https://www.econbiz.de/10013469603
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The effects of tax exemption on investment by industrial firms in Colombia
Bilsborrow, Richard E; Porter, Richard C - In: Weltwirtschaftliches Archiv : Zeitschrift des Instituts … 108 (1972) 3, pp. 396-426
Persistent link: https://www.econbiz.de/10002349961
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Essays in taxation
Seligman, Edwin Robert Anderson - 1921 - 9. ed. completely rev. and enlarged
Persistent link: https://www.econbiz.de/10002785091
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Tax misperception and its effects on decision making - a literature review
Blaufus, Kay; Chirvi, Malte; Huber, Hans-Peter; … - 2020
agents have accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether … taxes are indeed perceived correctly. We review 124 studies on the measurement of tax misperception and its behavioral … implications. The review reveals that many taxpayers have substantial tax misperceptions that lead to biased decision making. We …
Persistent link: https://www.econbiz.de/10012289393
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Tax misperception and its effects on decision making : a literature review
Blaufus, Kay; Chirvi, Malte; Huber, Hans-Peter; … - 2020
agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing … whether taxes are indeed perceived correctly. We review 127 studies on the measurement of tax misperception and its behavioral … implications. The review reveals that many taxpayers have substantial tax misperceptions that lead to biased decision making. We …
Persistent link: https://www.econbiz.de/10012302155
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Tightening tax policy and changes to tax efficiency on the example of companies listed on the Warsaw Stock Exchange
Kowalski, Michał J.; Nesterak, Janusz - In: Managerial economics 23 (2022) 2, pp. 153-169
Persistent link: https://www.econbiz.de/10014249298