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Articles 1 - 26 of 26
Full-Text Articles in Taxation
Diagnostic Report On Undeclared Work In Kosovo, Colin C. Williams
Diagnostic Report On Undeclared Work In Kosovo, Colin C. Williams
Colin C Williams
Evaluating Competing Perspectives Towards Undeclared Work: Some Lessons From Bulgaria, Colin C. Williams
Evaluating Competing Perspectives Towards Undeclared Work: Some Lessons From Bulgaria, Colin C. Williams
Colin C Williams
Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns: Outputs From Plenary Discussion Of The European Platform Tackling Undeclared Work, Colin C. Williams
Colin C Williams
The Common Knowledge Of Tax Abuse, Mark P. Gergen
The Common Knowledge Of Tax Abuse, Mark P. Gergen
Mark P. Gergen
No abstract provided.
The Influence Of Tax Law On Securities Innovation In The United States: 1981-1997, Mark P. Gergen, Paula Schmitz
The Influence Of Tax Law On Securities Innovation In The United States: 1981-1997, Mark P. Gergen, Paula Schmitz
Mark P. Gergen
No abstract provided.
Evaluating Policy Measures To Tackle Undeclared Work: The Role Of Stakeholder Collaboration In Building Trust And Improving Policy-Making, Colin C. Williams, Anton Kojouharov
Evaluating Policy Measures To Tackle Undeclared Work: The Role Of Stakeholder Collaboration In Building Trust And Improving Policy-Making, Colin C. Williams, Anton Kojouharov
Colin C Williams
The aim of this paper is to examine and analyse the realm of policy evaluation approaches and methods as they relate to assessing measures to tackle undeclared work. The discussion is set at the backdrop of a brief review of the more prominent theoretical and conceptual considerations in the policy evaluation literature. The paper then investigates results from policy assessments and evaluations illuminated in the previous GREY working papers, as well as some selected from the Eurofound database. The analysis of a limited sample of available policy evaluations and results demonstrates that a common probable cause of policy failure with …
Designing Survey Methods To Evaluate The Undeclared Economy: A Review Of The Options, Colin C. Williams
Designing Survey Methods To Evaluate The Undeclared Economy: A Review Of The Options, Colin C. Williams
Colin C Williams
This Working Paper is part of the GREY project which is developing capacities and capabilities in tackling undeclared work. In this Working Paper, the various options available to researchers when designing surveys to tackle undeclared work are evaluated. These issues include the unit of analysis used, the data collection methodology, an array of questionnaire design issues (including the reference period, whether to define the phenomenon for participants, a direct versus gradual approach to sensitive issues, whether to do a supply- and/or demand-side survey; whether to examine the relationship between purchasers and sellers, how to discourage social desirability bias), sample size, …
Can Wealth Taxes Be Justified, Eric Rakowski
Designing Focus Groups And Experiments To Evaluate Policy Approaches And Measures For Tackling Undeclared Work, Marina Polak, Lyubomir Mishkov, Colin C. Williams
Designing Focus Groups And Experiments To Evaluate Policy Approaches And Measures For Tackling Undeclared Work, Marina Polak, Lyubomir Mishkov, Colin C. Williams
Colin C Williams
The aim of this Working Paper is to review the literature on conducting focus groups and experiments in the field of tax non-compliance and undeclared work, and then to set set a range of possible uses of focus groups and experiments to evaluate the feasibility of various policy measures in the context of Bulgaria, Croatia and Macedonia.
The Impact Of Marginal Business Taxes On State Manufacturing, Richard Funderburg, Timothy Bartik, Alan Peters, Peter Fisher
The Impact Of Marginal Business Taxes On State Manufacturing, Richard Funderburg, Timothy Bartik, Alan Peters, Peter Fisher
Timothy J. Bartik
No abstract provided.
A Study On R&D Tax Incentives: Final Report, Bas Straathof, Elina Gaillard Ladinska, Henk Lm Kox, Remco Mocking
A Study On R&D Tax Incentives: Final Report, Bas Straathof, Elina Gaillard Ladinska, Henk Lm Kox, Remco Mocking
Henk LM Kox
Determining A Partner's Share Of Unrealized Receivables At The Liquidation Of The Partner's Interest, Stephen Utz
Determining A Partner's Share Of Unrealized Receivables At The Liquidation Of The Partner's Interest, Stephen Utz
Stephen Gerard Utz
Partnership law allows partners great freedom to vary the terms on which they share partnership profits from different sources. Partnership tax law, however, seems to presume, for purposes of the collapsible partner rules, that partners will share the revenue from the collection of receivables always in proportion to the value of their partnership interests. This counterfactual presumption exposes both the government and partner/taxpayers to unfortunate consequences. A substance-over-form approach to the attribution of unrealized receivables would certainly be unworkable, because too costly and intrusive to administer. Something between substance-over form and form-over-substance would best implement the policy of Subchapter K …
Policy Approaches Towards Undeclared Work: A Conceptual Framework, Colin C. Williams
Policy Approaches Towards Undeclared Work: A Conceptual Framework, Colin C. Williams
Colin C Williams
The aim of this working paper is to provide a conceptual framework for understanding the policy approaches for tackling undeclared work. In doing so, the intention is to provide the structure for a future comprehensive review of the policy measures available for tackling undeclared work.
This paper is part of a series of papers associated with the project entitled ‘Out of the shadows: developing capacities and capabilities for tackling undeclared work in Bulgaria, Croatia and FYR Macedonia’. Funded by the European Commission’s Framework 7 Industry-Academia Partnerships Programme (IAPP), the objective of this project is to provide concrete policy recommendations about …
The Shadow Economy, Colin C. Williams, Friedrich Schneider
The Shadow Economy, Colin C. Williams, Friedrich Schneider
Colin C Williams
No abstract provided.
Tackling Undeclared Work In Montenegro, Colin C. Williams, Marijana Baric, Piet Renooy
Tackling Undeclared Work In Montenegro, Colin C. Williams, Marijana Baric, Piet Renooy
Colin C Williams
No abstract provided.
Tackling Undeclared Work In Fyr Macedonia, Colin C. Williams, Marijana Baric, Piet Renooy
Tackling Undeclared Work In Fyr Macedonia, Colin C. Williams, Marijana Baric, Piet Renooy
Colin C Williams
No abstract provided.
Tackling Undeclared Work In Iceland, Colin C. Williams, Marijana Baric, Piet Renooy
Tackling Undeclared Work In Iceland, Colin C. Williams, Marijana Baric, Piet Renooy
Colin C Williams
No abstract provided.
The Death Of The Income Tax: A Progressive Consumption Tax And The Path To Fiscal Reform, Daniel Goldberg
The Death Of The Income Tax: A Progressive Consumption Tax And The Path To Fiscal Reform, Daniel Goldberg
Daniel S. Goldberg
The Death of the Income Tax explains how the current income tax is needlessly complex, contains perverse incentives against saving and investment, fails to use modern technology to ease compliance and collection burdens, and is subject to micromanaging and mismanaging by Congress. Daniel Goldberg proposes that the solution to the problems of the current income tax is completely replacing it with a progressive consumption tax collected electronically at the point of sale.
How Much For Cash?: Tackling The Cash-In-Hand Culture In The European Property And Construction Sector, Colin C. Williams, Sara Nadin, Jan Windebank
How Much For Cash?: Tackling The Cash-In-Hand Culture In The European Property And Construction Sector, Colin C. Williams, Sara Nadin, Jan Windebank
Colin C Williams
Democracy, Sovereignty And Tax Competition: The Role Of Tax Sovereignty In Shaping Tax Cooperation, Diane M. Ring
Democracy, Sovereignty And Tax Competition: The Role Of Tax Sovereignty In Shaping Tax Cooperation, Diane M. Ring
Diane M. Ring
This paper considers the question of how sovereignty shapes arguments over the merits of tax competition and how sovereignty influences the design of responses to tax competition. Part I provides a basic overview of sovereignty concepts, in particular their relevance to a nation-state desirous of control over tax policy. Part II defines tax competition, identifies the different kinds of states involved, reviews the emergence of the OECD project to limit harmful tax competition, and traces the EU experience with tax competition. Part III explores the normative grounds for challenging tax competition and the role of sovereignty in shaping and limiting …
E-Tax: Fundamental Tax Reform And The Transition To A Currency-Free Economy, Daniel S. Goldberg
E-Tax: Fundamental Tax Reform And The Transition To A Currency-Free Economy, Daniel S. Goldberg
Daniel S. Goldberg
No abstract provided.
Sit Down And Count The Cost: A Framework For Constitutionally Enforcing The 501(C)(3) Campaign Intervention Ban, Benjamin M. Leff
Sit Down And Count The Cost: A Framework For Constitutionally Enforcing The 501(C)(3) Campaign Intervention Ban, Benjamin M. Leff
Benjamin Leff
Abstract:
Section 501(c)(3) of the Internal Revenue Code prohibits charities from intervening in a political campaign for or against a candidate for public office. The IRS currently interprets the campaign-intervention ban to absolutely prevent charities from communicating their views on candidates, even if such communications are completely financed by non-501(c)(3) affiliates.
This article argues that the current IRS enforcement paradigm is unconstitutional because it exceeds the government interest in preventing tax-deductible donations to be used for campaign-intervention. A constitutional interpretation exists under the current statutory framework, but it would require the IRS to shift its focus exclusively to campaign-intervention-related expenditures. …
Motor Vehicle Taxes As An Environmental Management Instrument: The Case Of Singapore, Ngee-Choon Chia, Sock-Yong Phang
Motor Vehicle Taxes As An Environmental Management Instrument: The Case Of Singapore, Ngee-Choon Chia, Sock-Yong Phang
PHANG Sock Yong
No abstract provided.
Appraisal Of Tax Administration In Kogi State, Nigeria, Joseph Femi Adebisi Phd
Appraisal Of Tax Administration In Kogi State, Nigeria, Joseph Femi Adebisi Phd
Joseph Femi Adebisi PhD
The study set out to identify the problem of tax administration in Nigeria and to appraise the performance of Kogi State Board of Internal Revenue. The problem of tax collection were identify to include lack of power by Revenue Appeal Courts, poor communication system, poor staff training and equipment fraudulent practices, lack of supervisor and so on. The data for appraising the performance of Kogi State Board of Internal Revenue were gathered directly through questionnaires and interviews ration study revealed that taxes collected were significant in term of Internally Generated Revenue of the State. The monitoring mechanism in system has …
Small Businesses In The Informal Economy: The Evidence Base, Colin C. Williams
Small Businesses In The Informal Economy: The Evidence Base, Colin C. Williams
Colin C Williams
No abstract provided.
Small Businesses In The Informal Economy, Colin C. Williams
Small Businesses In The Informal Economy, Colin C. Williams
Colin C Williams
No abstract provided.