Narrow search
Showing 1 - 10 of 2,584
Cover Image
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
Cover Image
Heuristic model of taxpayer behaviour : application to Russian experience with regard to tax evasion
Naydenov, Alexey - 2013
of decision made. An application of prospect theory was presented as a mathematical instrument to describe functional … prospect theory regarding shadow activity with an allowance for punishment risk was given in the article. Verification of the …
Persistent link: https://www.econbiz.de/10011543370
Cover Image
Tax burden, as determining factor of tax morale in Romania and European Union
Ungureanu, Mihai Aristotel; Ciocanea, Bianca Cristina - In: Organizations and performance in a complex world : 26th …, (pp. 359-371). 2021
Persistent link: https://www.econbiz.de/10012417011
Cover Image
Are survey-based self-employment income underreporting estimates biased? : new evidence from matched register and survey data
Cabral, Ana Cinta G.; Gemmell, Norman; Alinaghi, Nazila - In: International tax and public finance 28 (2021) 2, pp. 284-322
Persistent link: https://www.econbiz.de/10012495924
Cover Image
Understanding influence of tax amnesties on tax compliance and fairness perceptions of taxpayers
Yucedogru, Recep; Sarisoy, Idris - In: Issues in public sector economics : empirical analysis …, (pp. 121-137). 2017
Persistent link: https://www.econbiz.de/10011862439
Cover Image
Fiscal consolidation with tax evasion and corruption
Pappa, Euē; Sajedi, Rana; Vella, Eugenia - In: Journal of international economics 96 (2015), pp. 56-75
Persistent link: https://www.econbiz.de/10011387745
Cover Image
Decreasing fare evasion without fines? : a microeconomic analysis
Guarda, Pablo; Galilea, Patricia; Handy, Susan L.; … - In: Research in transportation economics 59 (2016), pp. 151-158
Persistent link: https://www.econbiz.de/10011706805
Cover Image
When do firms use one set of books in an international tax compliance game?
Reineke, Rebecca Valeska; Weiskirchner-Merten, Katrin; … - In: Review of accounting studies 28 (2023) 3, pp. 1856-1885
Persistent link: https://www.econbiz.de/10014383880
Cover Image
Tax evasion: part of the underground economy in Romania
Ungureanu, Mihai Aristotel; Piṭu, Ioan Cosmin - In: Organizations and performance in a complex world : 26th …, (pp. 373-384). 2021
Persistent link: https://www.econbiz.de/10012417035
Cover Image
Benford's law users, beware! : an assessment of the suitability of Benford's law in Value-Added Tax fraud detection in Indonesia
Prasetyo, Kristian Agung - In: Public sector accountants and quantum leap : how far we …, (pp. 133-137). 2020
Persistent link: https://www.econbiz.de/10012305506