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16 lut 2024 · Alm and Torgler define succinctly tax morale as the “intrinsic willingness to pay taxes.” Much has been written about tax morale, and there are comprehensive reviews of the literature on that topic like the works by Saeed and Shah ( 2011 ), Ritsatos ( 2014 ), and Horodnic ( 2018 ).
21 mar 2023 · This article aims to present an up-to-date review of international literature on tax morale linked to cultural factors during the last twenty-five years (from 1998 to 2022).
This seventh annual peer review report reflects the outcome of the seventh review which considered all aspects of implementation. It contains the review of 138 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
25 paź 2021 · Key findings include high levels of public support for a wealth tax compared with other taxes, and support for the base of the tax to include financial investments and property wealth (after excluding the main home).
17 lip 2023 · To conduct a moral inquiry of tax avoidance, researchers need to probe deeper to understand how corporations are exposed to a particular context (i.e., the wider economic and regulatory landscape) and develop a moral choice process that is conducive to non-compliance with tax codes [12, 32, 33].
21 kwi 2022 · Yet, there is very limited recent empirical evidence on people's willingness to pay higher taxes for better healthcare and what factors influence it, especially in comparative perspective.
25 paź 2021 · Adam and Miller provide a detailed analysis of how the Mirrlees Review's approach to the taxation of capital income – exempting the normal return to capital but taxing excess returns at the same rates as labour income – can be applied to the taxation of business income and gains, aligning overall marginal tax rates while reforming the tax ...
