专题:Taxation and Compliance Studies

This cluster of papers explores the determinants, consequences, and enforcement strategies related to tax evasion, informal economy, and shadow economy. It covers topics such as tax compliance, tax morale, corruption, institutional quality, and the impact of fiscal policies on the labor market. The research also delves into the interplay between formal and informal sectors, as well as the role of enforcement mechanisms in influencing taxpayers' behavior.
最新文献
Impact Assessment of Automation on Conditions of Employment in the Philippine Banking Industry

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Structural Tax Theory: Adapted for the Digital Civilization Era

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The effect of democratic participation on public goods provision: evidence from local governments in Ukraine

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Unveiling the Hidden Workers in Australia: Who Are the Hidden Workers and What Makes Them Hidden?

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Difference‐in‐Difference Causal Forests With an Application to Payroll Tax Incidence in Norway

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Tax Enforcement Independence and Corporate Financial Asset Holdings: Quasinatural Experimental Evidence From China

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Tax progressivity and mobility costs

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How to Grow an Invoicing Currency: Micro Evidence from Argentina

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Incentivos fiscais sobre a renda como determinante da Effective Tax Rate

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Leadership capacity and financial reporting quality in local government authorities: evidence from Tanzania

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近5年高被引文献
Impact of the digital economy on high-quality urban economic development: Evidence from Chinese cities

article Full Text OpenAlex 428 FWCI121.17

Does digital financial inclusion matter for economic growth and environmental sustainability in OBRI economies? An empirical analysis

article Full Text OpenAlex 376 FWCI62.586

Designing Information Provision Experiments

article Full Text OpenAlex 342 FWCI85.546

Economic Growth, Increasing Productivity of SMEs, and Open Innovation

article Full Text OpenAlex 311 FWCI69.297

The Missing Profits of Nations

article Full Text OpenAlex 274 FWCI66.834

Effects of Pandemic Outbreak on Economies: Evidence From Business History Context

article Full Text OpenAlex 267 FWCI43.394

What do we know about transfer pricing? Insights from bibliometric analysis

article Full Text OpenAlex 255 FWCI59.977

Which workers bear the burden of social distancing?

article Full Text OpenAlex 235 FWCI34.854

Innovative Finance, Technological Adaptation and SMEs Sustainability: The Mediating Role of Government Support during COVID-19 Pandemic

article Full Text OpenAlex 213 FWCI32.414

Understanding Tax Policy: How do People Reason?

article Full Text OpenAlex 202 FWCI38.03