منابع مشابه
How Effective are Emission Taxes
*Ishikawa: Hitotsubashi University, Kunitachi, Tokyo 186-8601, Japan. Fax: 81-42-580-8195; E-mail: [email protected]. Kuroda: Nagoya Gakuin University, Seto, Aichi 480-1298, Japan. Phone: 81-561-42-0350; E-mail: [email protected]. We are grateful to an anonymous referee, seminar participants at Nagoya Gakuin University and RIETI and the participants of Kobe COE One-Day Conference on Labor M...
متن کاملThe General Rules of Contracts and the Rules of Anti-avoidance and Anti-evasion Paying Taxes (Tax Fraud)
Taxation issues are among the factors which balance between private rights and public interests. But the legal system of contracts also works for the welfare of the people and society. The general rules of contracts and the principles of private law have found their essential functions during the years. Applying the above rules aimed at preserving public order along with the private rights of ...
متن کاملExcise tax avoidance: the case of state cigarette taxes.
We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border...
متن کاملa tripartite model of efl teachers attributions, burnout, and self-regulation: towards the prospects of effective teaching
همطالعه حاضر به ارائه مدلی برای آموزش موثر زبان انگلیسی می پردازد. مدل حاضر از سه عامل تاثیر گذار در کارایی تدریس معلمان زبان انگلیسی بهره می برد. این سه عامل شامل سبکهای اسنادی، خود تنطیمی و فرسودگی شغلی معلمان ایرانی زبان انگلیسی می باشد. رساله مورد نظر درچهار فاز طراحی شده است: فاز اول شامل طراحی و رواسازی پرسشنامه سبکهای اسنادی معلمان زبان انگلیسی و فاز دوم شامل استفاده از این پرسشنا...
The Ranking of Effective Factors on Corporate Tax Avoidance
The Hierarchy of Effective Factors on Corporate Tax Avoidance Because of the information asymmetry within taxpayers and governments, commonly, the taxpayers try avoid the payment of tax. The problem can be explained by Agency theory. On the other hand, governmants try to maximize receiving tax by recognizing risky taxpayers and researchers try to recognize effective factors on tax avoidance. Th...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: The Bulletin of the National Tax Association
سال: 1922
ISSN: 2327-8706,2327-9508
DOI: 10.1086/bullnattax41787918