We test predictions from theories of tournament, fairness and tastes for skewness about the effects of pay spread and skewness on employee effort and firm productivity. The data come from the population of 6,501 medium-to-large sized Danish private sector firms matched with all their employees during 1992-95. Potential simultaneity problems are addressed by instrumental variables provided by in...

in 2014, a series of reforms, called as the health sector evolution plan (hsep), was launched in the health system of iran in a stepwise process. hsep was mainly based on the fifth 5-year health development national strategies (2011-2016). it included different interventions to: increase population coverage of basic health insurance, increase quality of care in the ministry of health and medica...

Tax compliance is a major contemporary debate surrounding corporate taxation in the business world. The tax avoidance issue, which remains an ethical problem for companies, has been general concern developed and developing countries alike. main of this study non-tax behavior organization taxpayers Nigeria. This examined influence fairness on listed manufacturing companies paper adopted survey r...

In 2014, a series of reforms, called as the Health Sector Evolution Plan (HSEP), was launched in the health system of Iran in a stepwise process. HSEP was mainly based on the fifth 5-year health development national strategies (2011-2016). It included different interventions to: increase population coverage of basic health insurance, increase quality of care in the Ministry of Health and Medica...

This paper examines the choice between alternative debt and deficit responses in an overlapping generations (OG) setting. The OG model is a convenient framework for making interest rates sensitive to the supply of public debt and for distinguishing between different types of taxes and transfers. A given deficit-reduction yields a greater reduction of future debt if the policy instrument also re...

This paper uses the unique Taxpayer Compliance Measurement Program (TCMP) micro data to study the equity effects of noncompliance. We access four years of TCMP data, 1979, 1982, 1985, and 1988. The TCMP data allows us to observe income and taxes before and after a tax audit. In order to generate a range of scalar estimates of the redistributive impact of more complete compliance we employ the f...

763 National Tax Journal Vol. LIV, No. 4 Abstract This empirical research extends the work of Tanzi (1987) and provides comparative 1985–99 corporate income tax (CIT) rates for 29 different countries, spanning the United States, Europe, and Southeast Asia. A common worldwide trend in CIT rates emerges. During the 1985–99 period, the top CIT rate decreased by 11 percentage points in the United S...