The purpose of this dissertation is to identify the impact of moral emotions (sympathy and empathy) and religious education on individual behavior. This dissertation is divided into three main chapters. The first chapter examines the effect of sympathy and empathy on tax complia…
Recuando até 2011, é possível recordar a altura em que Portugal recorreu à sua 3ª ajuda financeira internacional da história, acordando um financiamento de 78 mil milhões de euros com a troika, em troca do cumprimento de diversos objetivos, tais como o alcance de metas orçamenta…
History paints a picture of tax avoidance that has always plagued the tax man’s efforts in collecting taxes. The general anti-avoidance provisions (hereinafter referred to as the GAAR) has been refined since its inception in 1941 to its current form in 2006, in an effort to stay…
This dissertation analyzes the optimal mix of direct and indirect taxes in an economy with multiple tax collecting authorities when both the taxes are subject to evasion and to what extent the tax compliance behavior of individuals in the United States are persistent and spatial…
Taxes are major source of public funds to finance government expenditures. Tax authorities impose different kind of taxes and employ many agents to collect taxes effectively. Some dutiful taxpayers will undoubtedly pay their tax liabilities while many others will not. The Intern…
Tax revenue is the main source of revenue to the government in order to sustain and develop the nation. Therefore, its erosion is detrimental to the economy. In order to combat with tax evasion in Malaysia, Self Assessment System (SAS) was introduced. However with SAS, tax compl…
Despite the prevalence of computable general equilibrium (CGE) models applied to tax changes of varying types, little work has been done focusing on state level comprehensive tax reform or on tax reform in countries undergoing a regime change. This research develops and applies …