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Backdating, tax evasion, and the unintended consequences of Canadian tax reform
Compton, Ryan; Sandler, Daniel; Tedds, Lindsay M. - Volkswirtschaftliche Fakultät, … - 2010
In 1984 and 2000, significant changes were made to the tax treatment of employee stock options in Canada. Although designed to increase the use of stock options as a compensation vehicle (1984) and decease the loss of knowledge workers (2000), we argue that these tax changes were largely...
Persistent link: https://www.econbiz.de/10011109817
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EU VAT Frauds
Fedeli, Silvia; Forte, Francesco - Dipartimento di Economia e Diritto, Facoltà di Economia - 2009
The paper analyzes the VAT frauds issues in the European Union after the abolition of the internal customs.All the suggested solutions based on the origin principle create distortions in the “one market†and have a doubtful efficiency. The reverse-charge regime for all business to...
Persistent link: https://www.econbiz.de/10009649861
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Macroeconomic implications of the dynamics between power and trust: a theoretical formalisation of the ‘slippery slope’ framework
Lisi, Gaetano - Estructura de Recerca Interdisciplinar Comportament … - 2012
its influence on tax climate and tax compliance. Also, by introducing trust in tax authorities as a determinant of tax … compliance, the decision to under-report income is no longer based on expected profits maximisation and thus the tax compliance …-building actions are better than deterring measures for overall tax compliance, since they establish a cooperative tax climate and lead …
Persistent link: https://www.econbiz.de/10010597138
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O Parcelamento Tributário e Seus Efeitos sobre o Comportamento dos Contribuintes
Paes, Nelson Leitão - In: Economia 13 (2012) 2, pp. 345-363
Em sua busca pela ampliação de receitas, o governo brasileiro tem usado de forma recorrente o parcelamento de dívidas tributárias. Apesar de gerar aumento do caixa temporário e imediato, tal política não está livre de críticas. Este artigo procura analisar os efeitos dos parcelamentos...
Persistent link: https://www.econbiz.de/10010553021
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Macroeconomic implications of the dynamics between power and trust: a theoretical formalisation of the ‘slippery slope’ framework
Lisi, Gaetano - Economics and Econometrics Research Institute (EERI) - 2012
its influence on tax climate and tax compliance. Also, by introducing trust in tax authorities as a determinant of tax … compliance, the decision to under-report income is no longer based on expected profits maximisation and thus the tax compliance …-building actions are better than deterring measures for overall tax compliance, since they establish a cooperative tax climate and lead …
Persistent link: https://www.econbiz.de/10010903896
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Matching models and housing markets: the role of the zero-profit condition
Lisi, Gaetano - Economics and Econometrics Research Institute (EERI) - 2012
The recent and growing literature which has extended the use of search and matching models even to the housing market does not use the free entry or zero-profit assumption as a key condition for solving the equilibrium of the model. This is because a straightforward adaptation of the basic...
Persistent link: https://www.econbiz.de/10010903907
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Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?
Kirchler, Erich; Maciejovsky, Boris; Schneider, Friedrich - Sonderforschungsbereich 373, Quantifikation und … - 2001
From an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden. Due to legal differences and moral concerns it is, however, likely that...
Persistent link: https://www.econbiz.de/10010956595
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Macroeconomic implications of the dynamics between power and trust: a theoretical formalisation of the ‘slippery slope’ framework
Lisi, Gaetano - 2012
its influence on tax climate and tax compliance. Also, by introducing trust in tax authorities as a determinant of tax … compliance, the decision to under-report income is no longer based on expected profits maximisation and thus the tax compliance …-building actions are better than deterring measures for overall tax compliance, since they establish a cooperative tax climate and lead …
Persistent link: https://www.econbiz.de/10011496191
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Tax avoidance, tax evasion, and tax flight: Do legal differences matter?
Schneider, Friedrich; Kirchler, Erich; Maciejovsky, Boris - 2001
Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that individuals perceive them as different and as...
Persistent link: https://www.econbiz.de/10010294588
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Tax morale and fairness in conflict: An experiment
Engel, Christoph; Mittone, Luigi; Morreale, Azzurra - 2019
taxes even absent enforcement is indeed pronounced. Yet voluntary compliance is reduced if participants learn that income is …
Persistent link: https://www.econbiz.de/10012110574