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Size-Dependent Tax Enforcement and Compliance : Global Evidence and Aggregate Implications
Bachas, Pierre Jean - 2018
This paper studies the prevalence and consequences of size-dependent tax enforcement and compliance. The identification strategy uses the ranking of industries' average firm size in the United States as an instrument for the size ranking of the same industries in developing countries. Data on...
Persistent link: https://www.econbiz.de/10012925150
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Fiscal transparency and tax ethics : does better information lead to greater compliance?
Capasso, Salvatore; Cicatiello, Lorenzo; De Simone, Elina; … - In: Journal of policy modeling : JPMOD ; a social science … 43 (2021) 5, pp. 1031-1050
Persistent link: https://www.econbiz.de/10013269468
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Size-dependent tax enforcement and compliance : global evidence and aggregate implications
Bachas, Pierre; Jaef, Roberto N. Fattal; Jensen, Anders - In: Journal of development economics 140 (2019), pp. 203-222
Persistent link: https://www.econbiz.de/10012231722
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Tax havens : conduits for corporate tax malfeasance
Jalan, Akanksha; Vaidyanathan, Ravi - In: Journal of financial regulation and compliance : an … 25 (2017) 1, pp. 86-104
Persistent link: https://www.econbiz.de/10011746560
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The impact of international tax information exchange agreements on the use of tax amnesty : evidence from Norway
Andersson, Jonas; Schroyen, Fred; Torsvik, Gaute - 2019
Persistent link: https://www.econbiz.de/10012178896
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The impact of international tax information exchange agreements on the use of tax amnesty : evidence from Norway
Andersson, Jonas; Schroyen, Fred; Torsvik, Gaute - 2019
Persistent link: https://www.econbiz.de/10012195571
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The implementation and effectiveness of international environmental commitments : theory and practice
Victor, David G. (ed.) - 1998
Persistent link: https://www.econbiz.de/10000633768
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Doing Business Internationally - Unternehmenstätigkeit global : eine vergleichende Untersuchung des juristischen Risikos unternehmerischer Auslandsaktivitäten
Berger-Walliser, Gerlinde; Feinstein, Barry A. - In: Recht der internationalen Wirtschaft : RIW ; … 54 (2008) 1/2, pp. 20-28
Persistent link: https://www.econbiz.de/10003636215
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Qualified ratification : explaining reservations to international human rights treaties
Neumayer, Eric - In: The journal of legal studies 36 (2007) 2/1, pp. 397-429
Persistent link: https://www.econbiz.de/10003731066
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L' effectivité des normes sociales internationales dans l'activité économique
Meyer-Bisch, Patrice (ed.) - 2008
Persistent link: https://www.econbiz.de/10003757529