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What are the factors of tax evasion? New findings in the EVS study

Ryšavá, Tereza; Zídková, Hana - In: Review of Economic Perspectives 21 (2021) 4, pp. 385-409

This paper is analyzing tax morale in three selected European countries through the evaluation of the results of the European Values Study. The main aim is to identify the factors that influence taxpayers' decisions on the issue of whether they justify cheating on tax or not. The dependence and...

Persistent link: https://www.econbiz.de/10012819412

The Development of Tax Transparency in OECD Countries

Thi, Hoang Ha Nguyen; Nikolka, Till - In: CESifo DICE Report 14 (2016) 4, pp. 85-89

Persistent link: https://www.econbiz.de/10011696995

SMEs and the tax system: What is so different about them?

Jousten, Alain - In: CESifo Forum 08 (2007) 2, pp. 14-20

Persistent link: https://www.econbiz.de/10011695866

Piketty’s r-g Model: Wealth Inequality and Tax Policy

Fuest, Clemens; Peichl, Andreas; Waldenström, Daniel - In: CESifo Forum 16 (2015) 1, pp. 3-10

Persistent link: https://www.econbiz.de/10011696162

On the Link between Piketty’s Laws

van Schaik, Ton - In: CESifo Forum 16 (2015) 1, pp. 11-18

Persistent link: https://www.econbiz.de/10011696163

Nit-Piketty: A Comment on Thomas Piketty’s Capital in the Twenty First Century

Ray, Debraj - In: CESifo Forum 16 (2015) 1, pp. 19-25

Persistent link: https://www.econbiz.de/10011696164

r>g: Why the ‘Piketty Debate’ Unsettles Germany’s Economic Experts

van Treeck, Till - In: CESifo Forum 16 (2015) 1, pp. 26-34

Persistent link: https://www.econbiz.de/10011696165

Capital in the 21st Century and Bias in German Print Media

Schinke, Christoph - In: CESifo Forum 16 (2015) 1, pp. 35-39

Persistent link: https://www.econbiz.de/10011696166

A Historical Approach to Property, Inequality and Debt: Reflections on Capital in the 21st Century

Piketty, Thomas - In: CESifo Forum 16 (2015) 1, pp. 40-49

Persistent link: https://www.econbiz.de/10011696167

Cross Check of the Tax Base in Serbia – Informative Tax Return Sample

Rаоnić, Ivаn; Vаsić, Zоrаn; Pejović, Igor - In: Journal of Central Banking Theory and Practice 5 (2016) 2, pp. 119-131

tax theory, and very often have not been covered by applicable laws. A specific challenge for the tax authorities …

Persistent link: https://www.econbiz.de/10012217831

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