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The Responsibility of Judges in Interpreting Tax Legislation : Japan's Experience
Masui, Yoshihiro - 2015
This article was contributed to the special isse of Osgoode Hall Law Journal Volume 52, Issue 2 (Summer 2015) "Tax Policy for a Better Tomorrow: Intersectoral and Multidisciplinary Connections, a Workshop in Honour of Neil Brooks," Guest Editor: Tim Edgar, Thaddeus Hwong & Jinyan Li.The purpose...
Persistent link: https://www.econbiz.de/10013019478
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Judicial interpretation and the role of anti-abuse provisions in tax law
Vanistendael, Frans - In: Tax avoidance and the rule of law, (pp. 131-154). 1997
Persistent link: https://www.econbiz.de/10001298477
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Individual income tax compliance and information reporting : what do the US data show?
Phillips, Mark D. - In: National tax journal 67 (2014) 3, pp. 531-567
Persistent link: https://www.econbiz.de/10010424855
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Impact of income-detection technology and other factors on aggregate income tax evasion : the case of the United States
Cebula, Richard J. - In: Quarterly review / Banca Nazionale del Lavoro, Roma 54 (2001), pp. 401-415
Persistent link: https://www.econbiz.de/10001651520
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Historical evidence on the tax evasion impact of government audits and tax rates in the US
Cebula, Richard J. - In: Economia internazionale 58 (2005) 3, pp. 261-272
Persistent link: https://www.econbiz.de/10003161866
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Influence of perceived trust in rural consumer mobile payment service adoption : an understanding of moderation effect
Masele, Juma James; Taluka, Eliezer - In: Business management review : journal of the University … 19 (2016) 2, pp. 82-104
Persistent link: https://www.econbiz.de/10012035946
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Income tax avoidance and evasion : a narrow bracketing approach
Degl'Innocenti, Duccio Gamannossi; Rablen, Matthew D. - In: Public finance review : PFR 45 (2017) 6, pp. 815-837
Persistent link: https://www.econbiz.de/10011763880
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Tax avoidance and corporate governance mechanisms : evidence from Tehran stock exchange
Jamei, Reza - In: International journal of economics and financial issues … 7 (2017) 4, pp. 638-644
Persistent link: https://www.econbiz.de/10011824388
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The effects of IRS audits on EITC claimants
DeBacker, Jason; Heim, Bradley T.; Anh Tran; Yuskavage, … - In: National tax journal 71 (2018) 3, pp. 451-484
Persistent link: https://www.econbiz.de/10011928091
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Do the wealthy underreport their income? : analysing relationship between wealth and reported income in India
Singh, Ram - 2022
Persistent link: https://www.econbiz.de/10014375296