BACKGROUND Postweaning diarrhea caused by pathogenic Escherichia coli, in particular verotoxigenic E. coli (VTEC), has caused significant economic losses in the pig farming industry worldwide. However, there is limited information on VTEC in Malaysia. The objective of this study was to characterize pathogenic E. coli isolated from post-weaning piglets and growers with respect to their antibiogr...

This paper re-examines the individual income tax evasion decision in the simple framework introduced by Allingham and Sandmo (1972), where the individual taxpayer decides how much of his income is invested in a safe asset (reported income) and in a risky asset (concealed income). These early models could not convincingly reproduce the empirically observed positive in‡uence of higher tax rates a...

In contrast to prior disaggregated product level studies on tariff evasion which have focused on select country pairs, we develop a model that allows us to consistently estimate average tariff evasion effects on aggregate bilateral trade data. This has two distinct advantages over prior work. We are able to obtain a more general test for average tariff evasion effects across a large number of c...

This paper analyzes the relation between tax auditing and fiscal equalization in the context of fiscal competition. We incorporate a model of tax evasion by firms into a standard tax competition framework where regional governments use their audit rates as a strategic instrument to engage in fiscal competition. It is well known that in such a situation fiscal equalization can mitigate the ineff...

We develop a moral hazard model with auditing where both the principal and the agent can in‡uence the probability that the true state of nature is veri…ed. This setting is widely applicable for situations where fraudulent reporting with costly state veri…cation takes place. However, we use the framework to investigate tax evasion. We model tax evasion as a concealment-detection contest between ...

The Impact of Tax Knowledge and Budget Spending Influence on Tax Compliance We investigate the impact of trust in authorities on tax compliance within a controlled laboratory setting. Embedded in two hypothetical tax systems with high and low power of authorities respectively, we gradually increase trust in authorities in form of tax knowledge about public expenditures and by allowing taxpayers...

This paper analyzes the behavior of the tax revenue to output ratio over the business cycle. In order to replicate the empirical evidence, we develop a simple model combining the standard Ak growth model with the tax evasion phenomenon. When individuals conceal part of their true income from the tax authority, they face the risk of being audited and hence of paying the corresponding …ne. Under ...

Empirical research about tax evasion and the informal economy has exploded in the past few decades, seeking to shed light on the magnitude and (especially policy) determinants of these phenomena. Quantitative information informs the analysis of policy choices, enables the testing of hypotheses about determinants of this phenomenon, and can help with the accurate construction of national income ...

Approximately 16.7% of output in high-income OECD countries is produced informally. Across these countries, the size of the informal economy is positively related to tax rates and negatively related to governance quality. While existing models of the informal economy mostly focus on developing countries, this paper studies the mechanisms behind the informal economy in high-income countries. I b...

Alzheimer's disease (AD) is a polygenic/complex disorder in which genomic, epigenomic, cerebrovascular, metabolic, and environmental factors converge to define a progressive neurodegenerative phenotype. Pharmacogenetics is a major determinant of therapeutic outcome in AD. Different categories of genes are potentially involved in the pharmacogenetic network responsible for drug efficacy and safe...