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  • Berlin International  (2)
  • Landesgeschichtliche Vereinigung
  • Ev. Landeskirche EKBO / Berl. Missionswerk
  • Kreisbibliothek des Landkreises Spree-Neiße
  • GB Hohenleipisch
  • Alm, James
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  • 1
    Online-Ressource
    Online-Ressource
    Oxford : Taylor and Francis Group
    UID:
    kobvindex_INT70606
    Umfang: 1 online resource (318 pages)
    Ausgabe: 1st ed.
    ISBN: 9780415576987 , 9780203851616
    Serie: Routledge International Studies in Money and Banking Series
    Inhalt: The essays in this book summarize the existing state of knowledge of tax compliance and tax evasion, present new thinking about this issue, and analyze the empirical relevance of these new perspectives utilizing insights from behavioural economics
    Anmerkung: Book Cover -- Title -- Copyright -- Contents -- Figures -- Tables -- Contributors -- Part I: Introduction to the volume -- 1 Developing alternative frameworks for explaining tax compliance -- Part II: A review and critique of the existing literature -- 2 Why pay taxes?: A review of tax compliance decisions -- Part III: Expanding the standard theory of compliance -- 3 Tax compliance: Social norms, culture, and endogeneity -- 4 Vertical and horizontal reciprocity in a theory of taxpayer compliance -- 5 Tax evasion and the psychological tax contract -- Part IV: Empirical evidence on financial incentives -- 6 A meta-analysis of incentive effects in tax compliance experiments -- 7 Econometric models for multi-stage audit processes: An application to the IRS National Research Program -- Part V: Empirical evidence on governance -- 8 Tax compliance, tax morale, and governance quality -- 9 Tax evasion, corruption, and the social contract in transition -- 10 Procedural justice and the regulation of tax compliance behavior: The moderating role of personal norms -- Part VI: Case studies -- 11 Tax non-compliance among the under-30s: Knowledge, obligation, or skepticism? -- 12 The economic psychology of value added tax compliance -- 13 Tax evasion, the informal sector, and tax morale in LAC countries -- Index
    Weitere Ausg.: Print version Alm, James Developing Alternative Frameworks for Explaining Tax Compliance Oxford : Taylor & Francis Group,c2010 ISBN 9780415576987
    Sprache: Englisch
    Schlagwort(e): Electronic books
    URL: FULL  ((OIS Credentials Required))
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 2
    UID:
    kobvindex_INTNLM010896112
    Umfang: 1 online resource (viii, 360 p) , ill
    ISBN: 9781845421656
    Serie: Edward Elgar E-Book Archive
    Inhalt: Indonesia is currently facing some severe challenges, both in political affairs and in economic management. One of these challenges is the recently enacted decentralization program, now well underway, which promises to have some wide-ranging consequences. This edited volume presents original papers, written by a select group of widely recognized and distinguished scholars, that take a hard, objective look at the many effects of decentralization on economic and political issues in Indonesia
    Inhalt: part 1. The history and politics of the 'big bang' decentralization -- part 2. Expenditure and tax assignment -- part 3. Closing the fiscal gap : transfers, borrowing and natural resource revenues -- part 4. An initial assessment of progress -- part 5. Lessons from international experience and the current state of decentralization
    Anmerkung: Includes bibliographical references and index , Papers originally presented at a conference entitled "Can Decentralization Help Rebuild Indonesia?" held in Atlanta, Ga. in May 2002, at the Andrew Young School of Policy Studies, Georgia State University
    Weitere Ausg.: Available in another form ISBN 9781843764519(hardback)
    Weitere Ausg.: ISBN 1843764512
    Weitere Ausg.: ISBN 1843764512
    Weitere Ausg.: ISBN 9781843764519
    Sprache: Englisch
    URL: FULL  ((Currently Only Available on Campus))
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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