Standard economic models of tax compliance have focused on enforcement-driven compliance. Notably, tax administrators also tend to place a great deal of emphasis on the importance of improving “tax morale” by encouraging voluntary compliance, creating a culture of compliance, and changing social norms. Tax morale does indeed appear to be an important component of compliance decisions, and there...

Tax expenditures are perceived to represent a ‘pervasive and growing’ (OECD, 2010) element of many national taxation systems. Despite this, in many countries, there remains a critical lack of understanding of their impact and scale. A 2010 OECD analysis produced data for only seven of its thirty-four member states. Internationally and nationally, such an information deficit undermines the abili...

Brazil is a highly decentralized federation. The 27 states (including the Federal District) and 5,559 municipalities together account for over one-third of total government spending and revenue collection. States and municipalities also account for almost 40 percent of the public sector’s net debt stock. Revenue mobilization capacity is concentrated in the more prosperoud states and municipalit...

background: in order to fit the job physiologically to the worker, understanding of acceptable work load is very important. this study was conducted to estimate energy expenditure during the work and associated factors among male workers of a steel industry. methods: in this cross-sectional study, 100 male workers employed in foolad payeh fars with dynamic job participated voluntarily. data col...

OBJECTIVES This study evaluates the effect of a 5 New Taiwan Dollar (NTD 5) Health and Welfare Tax increase on the consumption of domestic and imported cigarettes and cigars. METHODS Using statistics published annually from 1971 through 2000, we set up a model based on the Central Bureau of Statistics (CBS) demand model to estimate price and expenditure elasticity coefficients of cigarettes a...

Due to its sensitive nature, tax compliance is difficult to study empirically, and valid information on tax evasion is rare. More specifically, when directly asked on surveys, respondents are likely to underreport their evasion behavior. Such invalid responses not only bias prevalence estimates but may also obscure associations with individual predictors. To generate more valid estimates of tax...

This study aims to determine whether the internal control of land and building tax receipts at Medan City Regional Tax Retribution Management Agency has been implemented properly. The author conducted research using descriptive methods. type data collected is qualitative data, in which sources used are primary secondary collection techniques documentation interviews with staff field tax. Based ...

Conventionally, indirect calorimetry has been used to estimate oxygen consumption in an effort to accurately measure human body energy expenditure. However, calorimetry requires the subject to wear a mask that is neither convenient nor comfortable. The purpose of our study is to develop a patch-type sensor module with an embedded incremental radial basis function neural network (RBFNN) for esti...

Using frequent state and local policy revisions of apparel tax exemptions in Connecticut, New York and Vermont, I study how the sales tax affects the retail market for apparel. First, I present new evidence on the effect of the sales tax on pre-tax prices, the pass-through rate. Unlike the previous literature on this topic, I employ detailed item-level data on prices, use large good-specific ch...