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Fiscal incentives and tax compliance behaviour in industrial clusters : a survey of clusters in South-East Nigeria
Nwokoye, Ebele Stella; Igbanugo, Clement Izuchukwu; … - 2022
in Nigeria. Data from 800 firms drawn from three industrial clusters in SouthEast Nigeria were collected using a …, investment incentives) significantly influence the tax compliance behaviour of firms in Nigeria's industrial clusters. Similarly …, the study finds that fiscal incentives significantly enhance firm performance in Nigeria's industrial clusters …
Persistent link: https://www.econbiz.de/10012817816
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IRS and corporate taxpayer effects of geographic proximity
Kubick, Thomas R.; Lockhart, G. Brandon; Mills, Lillian F. - In: Journal of accounting & economics 63 (2017) 2/3, pp. 428-453
Persistent link: https://www.econbiz.de/10011730341
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Fiscal incentives and tax compliance behaviour in industrial clusters: A survey of clusters in South-East Nigeria
Nwokoye, Ebele Stella; Igbanugo, Clement Izuchukwu; … - 2022
in Nigeria. Data from 800 firms drawn from three industrial clusters in SouthEast Nigeria were collected using a …, investment incentives) significantly influence the tax compliance behaviour of firms in Nigeria's industrial clusters. Similarly …, the study finds that fiscal incentives significantly enhance firm performance in Nigeria's industrial clusters …
Persistent link: https://www.econbiz.de/10013330039
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Tax incentives and noncompliance : evidence from Swedish micro data
Alstadsæter, Annette; Jacob, Martin - In: Public finance review : PFR 46 (2018) 4, pp. 609-634
Persistent link: https://www.econbiz.de/10012151252
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Rational choice of itemized deductions
Wrede, Matthias - 2013
This paper analyzes the effect of standard deductions on itemized deductions. Using German income tax data, it shows that the distribution of itemized deductions above the level of the standard deduction is positively skewed, with the mode lying somewhat above the standard deduction. This...
Persistent link: https://www.econbiz.de/10009707637
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Brazil : tax expenditure rationalization within broader tax reform
Coelho, Maria - 2021
Persistent link: https://www.econbiz.de/10012796698
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The taxation of gap cover policies for individual taxpayers in South Africa : a critical analysis
Gerber, Petro; Greeff, Cecileen - In: South African journal of accounting research 36 (2022) 2, pp. 123-146
Persistent link: https://www.econbiz.de/10013270546
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Income tax credits for consumer services : a tool for tackling VAT evasion?
Büttner, Thiess; Madzharova, Boryana; Zaddach, … - 2022
This paper analyzes the effects of an income tax credit for hard-to-tax consumer services on evasion of the value-added-tax (VAT). Based on the individual tax files of the universe of VAT payers in Germany, our analysis shows that harnessing incentives for consumers through tax credits fosters...
Persistent link: https://www.econbiz.de/10013426528
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Do household tax credits increase the demand for legally provided services?
Burgstaller, Lilith; Doerr, Annabelle; Necker, Sarah - 2023
We study the causal effects of household tax credits on the willingness to demand legally provided services using two survey experiments with 1.974 German homeowners. Participants choose between hypothetical offers of service providers and are randomly assigned to a policy scenario 1) without a...
Persistent link: https://www.econbiz.de/10013489492
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Cost-benefit analysis of tax incentives in Serbia
Jenkins, Glenn P.; Olubamiro, Owotomiwa C.; Miklyaev, … - 2022
Persistent link: https://www.econbiz.de/10013498973