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.
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Showing 1 to 6 of 6 for “"Tax gap"”.
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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 …
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Internal Revenue Service Restructuring and Reform Act of 1998: a test of New Public Management
… directly from perceived lapses in the federal taxation administration, which was publicly highlighted in Congressional hearings. Congress reacted by fundamentally altering the IRS’s implementation of the Internal Revenue Code (for the first time since 1952). The Joint Committee on Taxation …
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An Examination of the Effectiveness of Sanction Based Tax Compliance Persuasive Messages over Repeated Periods
Prior tax compliance literature has examined the use of persuasive messages that emphasize audit and sanctions as a way to increase compliance. This work has been done in single period experiments using either survey or field study methodologies. Results from the prior studies are mixed. The theory …
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What causes reduced tax morality and how can it be improved?
There has been a notable decline in the tax morality of South African taxpayers over the years. Tax morality is a term defined as the willingness of individuals to pay tax and comply with tax laws1 . The concerns over the decline in tax morality were raised by the National Treasury when discussing …
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Essays on taxation and firm behavior
… of three essays that examine the impact of tax policy of firm behavior. The first chapter uses new well-level production data on California oil wells and after-tax producer prices to estimate how temporary taxes affect oil production decisions. Theory suggests that temporary taxes could lead …
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Taxpayer behavioural factors influencing entrenched tax gaps
… of the Degree of Master of Accounting: Taxation, Durban University of Technology, Durban, South Africa, 2021.