Tax evasion remains a complex issue for tax authorities, policymakers, and researchers. While socio-psychological factors have been researched, their impact on among SMEs has not yet determined. This paper empirically analyses the effects of fairness, peer influence moral obligation, sales Jordanian SME owners/managers. A survey was used to obtain data from three regions Jordan (north, middle, ...

We study fair and effi cient tax-benefit schemes based on income and non-income factors under partial control. Partial control means that each factor is a specific mixture of unobserved ability (randomly drawn by nature) and effort (chosen by individuals who differ in tastes). Factors differ in the degree of control, ranging from no control (if only ability matters) to full control (if only eff...

This inequality in the federal balance of payments (i.e., federal spending net of federal taxes) is “one of the best-kept secrets in American politics,” according to journalist Malcolm Gladwell (1996), who reports “it strongly suggests... that the decline of many northeastern American cities may be due not just to mismanagement—as is now popularly imagined—but to the emptying of their coffers b...

The European Commission currently prepares a proposal for a directive on the introduction of a Common Consolidated Corporate Tax Base (CCCTB). This paper reviews the current state of the European Commission ́s preparation of the CCCTB proposal and discusses the implications for efficiency and fairness of the tax system. The analysis concludes that more evidence of significant economic benefits f...