The present study addresses the question, “How serious is tax evasion?” In order to arrive at an answer, it was necessary to compare the seriousness of tax evasion to that of other selected acts. World Values Survey data for Greece were used to compare tax evasion to 18 other moral issues....

The present study addresses the question, “How serious is tax evasion?” In order to arrive at an answer, it was necessary to compare the seriousness of tax evasion to that of other selected moral acts. World Values Survey data for the Philippines were used to compare tax evasion to 18 other...

This annotated bibliography provides citations and links for all the articles that were published in the Journal of Accounting, Ethics and Public Policy between 1998-2022 as well as annotations for the 100+ articles on taxation and tax evasion that were published during the same period

The present study addresses the question, “How serious is tax evasion?” In order to arrive at an answer, it was necessary to compare the seriousness of tax evasion to that of other selected acts. World Values Survey data for Poland were used to compare tax evasion to 12 other moral issues....

The present study addresses the question, “How serious is tax evasion?” In order to arrive at an answer, it was necessary to compare the seriousness of tax evasion to that of other selected acts. World Values Survey data for Romania were used to compare tax evasion to 18 other moral issues....

What were the distributional consequences of the recent demonetization in India? Can the implementation of demonetization be improved to mitigate its distributional impact? This paper answers these questions using a dynamic contracting model featuring costly state verification and...

The focus of this study is on black markets which provide an important segment of the parallel economy. These markets operate in disequilibrium,search and information costs become very important.Trafficking in drugs taken as case, to explore both theoretically and empirically. The problem,...

Many financing choices of US corporations remain puzzling even after accounting for standard determinants such as taxes, bankruptcy costs, and asymmetric information. We propose that managerial beliefs help to explain the remaining variation across and within firms, including variation in debt...

Many studies have been conducted to analyze the effect of stricter Employment Protection Legislation (EPL). However, almost all of them has focused on an ex-post impact; leaving aside a second but equally important channel: expectations. This paper aims to analyze the role of expectations on...

This paper measures how both geographical and cultural proximity of bank branches affect household credit choice and pricing. We examine both types of proximity jointly to separately identify the importance of soft information versus alternative mechanisms. Using a detailed household-level...