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Articles 1 - 8 of 8
Full-Text Articles in Business
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
Are Returns Received By Householders From Electricity Generated By Solar Panels Assessable Income?, John Passant, John A. Mclaren, Parulian Silaen
Are Returns Received By Householders From Electricity Generated By Solar Panels Assessable Income?, John Passant, John A. Mclaren, Parulian Silaen
John Passant
More than one million households in Australia are generating electricity from solar photovoltaic panels installed on their homes and they receive a credit or payment, namely a return in some form for the electricity generated. The focus of this article is on domestic households and the returns they receive from solar panels installed on their roofs. This article contends that such returns in the form of a credit or actual payment to households for electricity generated from solar panels is ordinary income from property and should be treated as assessable income. Where the electricity generated is fed back into the …
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.