“Regulate me not”: The regulatory failures of taxation: A tale from Greece
Sign Up to like & getrecommendations! Published in 2018 at "Managerial and Decision Economics"
DOI: 10.1002/mde.2968
Abstract: This paper is a critical review of the problems of the Greek tax system. A well‐structured tax system promotes allocative efficiency and supports economic growth, whereas on the contrary current Greek reality translates to nontransparency,… read more here.
Keywords: tax; failures taxation; regulate regulatory; regulatory failures ... See more keywords
Social Norms Moderate the Effect of Tax System on Tax Evasion: Evidence from a Large-Scale Survey Experiment
Sign Up to like & getrecommendations! Published in 2020 at "Journal of Business Ethics"
DOI: 10.1007/s10551-020-04502-8
Abstract: In this study, we reconcile conflicting findings from the extant literature on the impact of tax system parameters on tax noncompliance. We argue that social norms play a role of heuristics facilitating tax payers’ response… read more here.
Keywords: tax; tax evasion; social norms; effect ... See more keywords
Taxation and inequality: Active and passive channels
Sign Up to like & getrecommendations! Published in 2020 at "Review of Economic Dynamics"
DOI: 10.1016/j.red.2020.10.004
Abstract: This paper fills an important gap in our understanding of the role of the US tax system in changing household welfare and inequality. It deconstructs the mechanisms by which the federal income tax system operates… read more here.
Keywords: tax; inequality; tax system; consumption ... See more keywords
Cigarette prices in a complex cigarette tax system: empirical evidence from Indonesia
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DOI: 10.1136/tobaccocontrol-2018-054872
Abstract: Background The complex cigarette tax system in Indonesia has created the opportunity for cigarette producers to avoid tax, which results in affordable cigarette prices. In addition to increasing cigarette tax every year, the government has… read more here.
Keywords: tax; cigarette tax; tax system; cigarette prices ... See more keywords
The Effect of an Allowance for Corporate Equity on Capital Structure: Evidence From Austria
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DOI: 10.1177/10911421221125150
Abstract: We contribute to the empirical literature on the debt bias of corporate income taxation through a firm-level evaluation of the allowance for corporate equity (ACE) in Austria. We find that the Austrian ACE tax system… read more here.
Keywords: corporate equity; tax; ace tax; tax system ... See more keywords
The Effect of Tax System Characteristics on Cross-Border Mergers and Acquisitions
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DOI: 10.2308/jiar-2021-061
Abstract: Although determinants of cross-border merger and acquisitions (M&As) have been given substantial attention in the literature, research examining the effect of tax system characteristics on cross-border M&As is more limited. Cross-border M&As have substantial tax… read more here.
Keywords: cross border; tax; system characteristics; tax system ... See more keywords
Identification and Ranking the Current Barriers in National Tax System (The Comprehensive Tax Plan)
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DOI: 10.5539/mas.v11n6p82
Abstract: Tis study aims to identify and rank the obstacles found in the change of country tax system (tax comprehensive plan). In the first chapter, some questions have been raised and along them, some hypotheses are… read more here.
Keywords: tax; tax comprehensive; plan; tax system ... See more keywords
THE OPTIMIZATION OF THE TAX SYSTEM, AS ONE OF THE DETERMINING FACTORS OF PRODUCTION GROWTH
Sign Up to like & getrecommendations! Published in 2020 at "Journal of Security and Sustainability Issues"
DOI: 10.9770/jssi.2020.9.m(9)
Abstract: Legal tax optimization is an element of an organization’s financial management. It enables increasing the efficiency of economic activities of enterprises. At the same time, it is important to take into account the economic interests… read more here.
Keywords: tax; system; system one; one determining ... See more keywords