Participation in street entrepreneurship is variously explained either as a residue from a pre-modern era (modernisation theory), a necessity-driven endeavour and last resort (structuralist theory), a rational economic choice (neo-liberal theory) or conducted for social or lifestyle reasons...

When discussing the motivations of entrepreneurs, it has become commonplace to represent them dichotomously as either necessity or opportunity driven. This paper evaluates critically this dualistic depiction of entrepreneurs' motives through an examination of the rationales of entrepreneurs and...

This paper examines the nature of undeclared work in southeast Europe and evaluates the consequences for tackling such work. Reporting a survey of undeclared work in five southeast European countries (Bulgaria, Cyprus, Greece, Romania and Slovenia), a diverse array of types of undeclared work...

The 135 member countries in the OECD/G20 Inclusive Framework on BEPS are considering the adoption of a global minimum corporate income tax for taxing multinationals as part of the Pillar Two (GloBE) proposals for taxing the digital economy. This article provides a detailed analysis of the global...

The Unified Approach issued by the OECD Secretariat on Oct 9, 2019, is the OECD's most recent attempt to find international consensus on BEPS Action Item 1, “Taxing the Digital Economy.” Our assessment is that the Pillar One proposals in the Unified Approach suffer from several defects, the...

The historical approach to taxing intrafirm transactions of multinational enterprises — the arm's-length standard (ALS) — has been criticized as unworkable, out of date and on death's door. Criticisms of the ALS fall into two broad categories. First are concerns that MNEs have been...

The purpose of this study is twofold – to review and summarize the findings of more than 30 prior studies that surveyed student opinions on the ethics of tax evasion, and to expand on that literature by examining the relationship between level of education and views on the ethics of tax...

A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis....

Paper prepared for the 2015 European Association of Tax Law Professors (EATLP) congress. This paper will be included in R. Seer, Surcharges and Penalties in Tax Law, IBFD (expected publication in 2016). The paper discusses tax penalties and surcharges in the Netherlands. It gives an overview of...