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Regulatory mayhem in offshore finance : what the Panama Papers reveal
Hira, Anil; Murata, Brian; Monson, Shea - In: The failure of financial regulation : why a major …, (pp. 191-232). 2019
Persistent link: https://www.econbiz.de/10012101260
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Taxation : critical perspectives on the world economy
James, Simon R. (contributor) - 2002
Persistent link: https://www.econbiz.de/10001580051
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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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Country-by-country reporting : tension between transparency and tax planning
Evers, Maria Theresia; Meier, Ina; Spengel, Christoph - 2017
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...
Persistent link: https://www.econbiz.de/10011594822
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Tax Claims in Transnational Insolvencies : A 'Revenue Rule' Approach
Weiss, Jonathan M. - 2011
insolvency. Generally, in a transnational insolvency, the home country of the debtor pools the assets of the debtor and … distributes them in accordance with its bankruptcy laws. While this may result in detrimental outcomes to non-home countries, the … claims which are asserted in bankruptcy, and this lack of cooperation threatens both the policy goals and the practical …
Persistent link: https://www.econbiz.de/10013130531
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Self-serving bias and tax morale
Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2014 - This version: September 2014
In a real-effort laboratory experiment to manipulate evasion opportunities, we study whether the moral evaluation of tax evasion is subject to a self-serving bias. We find that tax morale is egoistically biased: Subjects with the opportunity to evade taxes judge tax evasion as less unethical as...
Persistent link: https://www.econbiz.de/10010398977
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Self-serving bias and tax morale
Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2014 - This version: September 2014
In a real-effort laboratory experiment to manipulate evasion opportunities, we study whether the moral evaluation of tax evasion is subject to a self-serving bias. We find that tax morale is egoistically biased: Subjects with the opportunity to evade taxes judge tax evasion as less unethical as...
Persistent link: https://www.econbiz.de/10010403224
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Governance quality and tax morale andcompliance in Zimbabwe's informal sector
Mpofu, Favourate Y. Sebele - In: Cogent business & management 7 (2020) 1, pp. 1-21
Tax morale was found in literature to shape tax compliance behaviour and to be significantly correlated with strategies of tax effort across countries. In addition views regarding the quality of institutions, the cost-benefit analysis on the use of tax revenues and the quality of governance...
Persistent link: https://www.econbiz.de/10012626629
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Perceptions of trust and power are associated with tax compliance : a cross-cultural study
Kogler, Christoph; Olsen, Jerome; Kirchler, Erich; … - In: Economic and political studies : EPS 11 (2023) 3, pp. 365-381
Persistent link: https://www.econbiz.de/10014319604
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Trickle down tax morale : a cross country survey experiment
Mellon, Jonathan; Peixoto, Tiago; Sjoberg, Fredrik M.; … - 2021
Studies have encouraged pro-social behavior by experimentally manipulating people's views of what others like them tend to do (descriptive norms). These studies positively change behaviors, including charitable giving, littering, organ donation, and tax compliance. This paper argues that these...
Persistent link: https://www.econbiz.de/10012434703