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Surcharges and Penalties in Tax Law : The Netherlands

Booij, Arnaud - 2015

surcharges in the Netherlands. It gives an overview of taxpayer and third party duties towards the tax authorities, the …

Persistent link: https://www.econbiz.de/10013020122

Attitudes Toward Tax Evasion : A Demographic Study of the Netherlands

McGee, Robert W.; Ross, Adriana - 2014

one, it uses data on the Netherlands taken from the World Values database. Not much work has been done on the Netherlands … tax or public finance system. Thus, the present study expands on the very limited research done on the Netherlands public … variables. A trend analysis is also done to determine whether Netherlands attitudes regarding tax evasion have changed in recent …

Persistent link: https://www.econbiz.de/10014147524

The Implications of Taxation for Offshore Residents from the USA, UK and Australia - A Comparative Analysis

Hinchliffe, Sarah - 2014

This paper outlines and examines the taxation implications (primarily income tax) for residents of the United Kingdom (UK) and Australia also citizens and permanent residents of the United States (US) who are employed overseas. In addition to identifying specific taxation implications for...

Persistent link: https://www.econbiz.de/10013065662

Views Toward Tax Evasion : A Comparative Study of Moldova and Romania

McGee, Robert W. - 2009

There was a two-fold purpose in writing this paper. The main purpose was to discover how the populations of Moldova and Romania view tax evasion and whether opinions varied based on demographics. The second purpose, which may be more interesting from a sociological and political perspective, is...

Persistent link: https://www.econbiz.de/10013160129

Informal Entrepreneurship in Developing Economies : The Impacts of Starting Up Unregistered on Firm Performance

Williams, Colin - 2016

To advance understanding of the entrepreneurship process in developing economies, this article evaluates whether registered enterprises that initially avoid the cost of registration, and focus their resources on overcoming other liabilities of newness, lay a stronger foundation for subsequent...

Persistent link: https://www.econbiz.de/10012985417

Attitudes Towards Tax Evasion in Turkey and Australia : A Comparative Study

McGee, Robert W. - 2016

The authors conducted a survey of 502 Turkish and Australian undergraduate and graduate business and economic students to determine their views regarding the ethics of tax evasion. These two groups were selected on the premise that their views represented the perceptions of two very different...

Persistent link: https://www.econbiz.de/10012997629

Tax Evasion and Ethics : A Comparative Study of the USA and Four Latin American Countries

McGee, Robert W.; López Paláu, Silvia - 2007

The authors distributed a survey instrument to university students in Colombia, Ecuador, Puerto Rico, the Dominican Republic and the United States to determine their views on the ethics of tax evasion. Participants were asked to indicate the extent of their agreement or disagreement with each...

Persistent link: https://www.econbiz.de/10014052169

Gender and Attitude Toward the Ethics of Tax Evasion : A Comparison of European and Asian Views

Wei, Wei; McGee, Robert W. - 2016

This study begins with an introduction to the issue of ethics and tax evasion and a review of dozens of studies that have been conducted on ethics from a gender perspective, then proceeds to present the results of a study of 23 Asian and 11 European countries on the ethics of tax evasion. The...

Persistent link: https://www.econbiz.de/10014035172

Tax Evasion and Business Ethics : A Comparative Study of Guatemala and the USA

McGee, Robert W.; Lingle, Christopher - 2006

In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, much of which took place in Latin. Since Crowe's dissertation, not...

Persistent link: https://www.econbiz.de/10014027202

Qualification of Hybrid Financial Instruments in Tax Treaties

Garcia Prats, Francisco Alfredo - 2013

The article deals with the interesting issue of the tax treaty qualification problems arising in hybrid financial instruments and structures. The need to fit the great diversity of instruments and legal, economic and accounting trends attached to them into the closed range of treaty income...

Persistent link: https://www.econbiz.de/10013082777