This study of the impact of economic freedom, regulatory quality, and the relative burden of taxation on the level of per capita real income/GDP among OECD nations over the 2003-2007 period adopts a modified version of the overall economic freedom index computed by The Heritage Foundation...

This study empirically investigates the extent of noncompliance with the tax code and examines the determinants of federal income tax evasion in the U.S. Employing a refined version of Feige's (1986; 1989) General Currency Ratio (GCR) model to estimate a time series of unreported income as our...

Purpose: The objective of this study is to investigate the relationship between the debt and ownership structure of a sample of Italian listed companies in order to measure the role assumed in the control and monitoring of agency costs.Design/methodology/approach: This study examines a balanced...