Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 20 of 55 for “"Tax Evasion"”.
-
Two Essays on Tax Evasion
… analyze theoretical and empirical issues in tax evasion. The first studies the optimal tax mix in a competitive economy of identical firms and heterogeneous taxpayers where linear commodity and income taxes can be evaded at a private cost and under the uncertainty of audit lotteries. We …
-
Essays on the theory of tax evasion
Literature on tax evasion has generally ignored the effects of tax evasion by a monopolist in a regulatory environment. When the government is asymmetrically informed about the monopolist's demand and/or costs, however, the fIrm may have the opportunity to cheat on its regulatory constraint and tax …
-
The Economics of Entrepreneurship: Subsidies, Risk and Tax Evasion
… model. The model suggests that higher levels of tax evasion lead to lower levels of capital and consumption in a given economy at all points in time. Also, tax evasion leads to a decrease in government revenue. Finally, the model predicts that tax evasion will have no impact on the long-term …
-
Simulating tax evasion using agent based modelling And evolutionary search
… design and model for Simulating Co-Evolution of Tax and Evasion (SCOTE). The system performs agent based modeling of the tax ecosystem and searches for tax evasion strategies using a variant of a Genetic Algorithm with a grammar. Current methodologies and tools to detect, discover or recognize …
-
SOCIOLOGICAL DETERMINANTS OF TAX EVASION: AN EXPERIMENTAL ANALYSIS OF THE ITALIAN CASE
… their short-term interest of minimizing paying taxes contrasts with the long-term collective interest in ensuring sufficient tax payments to finance public goods? In this sit uation, individual decision-making is probably affected by factors beyond any material cost-benefit considerations, such …
-
ESTIMATION OF TAX EVASION AND THE EFFECTIVENESS OF TAX COLLECTION FOR THAILAND
ABSTRACT Low tax revenue is an acute problem for the Thai Government, one which causes a lack of funds for much needed economic and social development. The cause of the low tax revenue is ineffective tax administration. Thus the purpose of this research was to measure the tax effectiveness in …
-
The role of costs in tax evasion : non-selfish attitudes or percuniary motivations?
… the role of non-selfish attitudes in determining tax evasion. We contrasted the argument of the standard approach according to which tax payers choose the amount of income to declare (being motivated merely by monetary considerations) with the idea that some individuals may be inherently honest …
-
Perceptions About Tax Evasion and Tax Avoidance in Thailand: An Institutional Theory Perspective
… services, governments have to confront issues of tax evasion and tax avoidance which erode a country’s tax base and therefore Government revenue. Moreover, they have to deal with wealthy individuals and companies that develop aggressive tax planning schemes in order to reduce their tax …
-
The effects of tax evasion on economic growth: a stochastic growth model approach
… to analyze the macroeconomic relations between tax evasion and public and private investment and their implications for economic growth through a stochastic growth model in discrete-time. Taxation is important for many aspects for growth. Tax evasion creates negative impacts on the economy such …
-
Essays on Environmental Taxes, Tax Evasion and Public Goods Supply in the Presence of Imperfect Competition
… general equilibrium economies and the role of taxation under imperfect competition. These three economies share the fact that at least one of their industries operate under imperfect competition, but each is concerned with a particular problem which has been studied extensively under perfect …
-
Tax evasion and the demand for currency in developing countries: A panel study of African countries
Item marked as restricted to the 'UIUC Users [automated]' Group (id=2) by Howard Ding (hding2@illinois.edu) on 2011-05-07T14:51:17Z Item is restricted indefinitely.
-
Tax-Deductible Donations and Tax Evasion: Experimental Evidence of the Impact of Self-Justification On Dishonest Behavior
<p>The literature on tax evasion suggests that ethical considerations are one of the reasons why people evade taxes much less than suggested by standard economic models (Alm et al, (1995), Frey (1997)). According to moral disengagement theory (Bandura (1990, 1999, 2002)), individuals refrain from …
-
The determinants of tax evasion amongst small and medium - sized enterprises (SMEs): Evidence from Limpopo Province, South Africa
Tax evasion presents a major socio-economic obstacle to progress in numerous developing nations. It is widely practiced in South Africa, weakening the government's primary funding source for public spending. This study sought to pinpoint the primary factors that impact tax evasion in Small and …
-
Tackling Tax Evasion: Transfer Price Manipulation, Extractive Natural Resources and a Strategy for the Southern African Customs Union
<p>An increase in the number of multinational enterprises (MNEs) has increased the attention on cross-border challenges, such as transfer price manipulation (TPM). TPM is a development issue - it undermines institutions as well as siphons money from government revenues that could be directed …
-
An analysis of the risk and limitations of placing reliance on lifestyle audits in the fight against corruption and tax evasion in South Africa
Background: Taxation and corruption are global phenomena, and no society is immune to corruption. Lifestyle audits are used to identify corruption and tax evasion. These audits are commonly used by investigators to determine whether a person’s lifestyle is equivalent to their known income. The …
Page 1 of 3