Taxation: Critical Perspectives on the World Economy, Volume 3Simon R. James, Simon James |
Contents
PART | 6 |
Tax administration 1 | 50 |
findings problems and prospects | 56 |
Recognising the pitfalls in tax compliance costs research | 101 |
Gender differences in tax compliance | 125 |
Cultural foundations of taxpayer attitudes to voluntary | 140 |
Small business cost of tax compliance | 161 |
an economic perspective on | 189 |
a survey | 221 |
the moral blurring of a legal distinction without | 242 |
exploiting the quarry | 258 |
A primer on tax evasion | 284 |
a theoretical analysis | 305 |
Is tax evasion unethical? | 319 |
A socialpsychological investigation into perceptions of tax evasion | 343 |
ECOMMERCE | 367 |
Common terms and phrases
amount analysis approach attitudes Attribution theory average avoision cent cheating compliance costs comply decision deductions deterrence discussed e-commerce Econ economic effect empirical enforcement estimates evade taxes evasion behaviour example expected utility factors federal fiscal gender important increase indicate individuals Inland Revenue Internal Revenue Service interviews issues Journal Lord Wilberforce measure moral noncompliance participants pay taxes payers payment penalties percent person position probability of detection problems prospect theory question reported response risk aversion sales tax sample sanctions scheme significant Slemrod small business social strategy subjects supra note survey tax administration tax agencies tax amnesty tax authority tax avoidance tax compliance tax compliance research tax ethics tax laws tax rate tax return tax system taxation taxpayers TCMP theoretical theory tion trade transaction true income underground economy underreporting United Kingdom variables Westat Witte