2 Relatively consistently across taxpaying jurisdictions, younger people are found to be less compliant than middle-aged and older people Australian Taxation Office, to tailor their advisory services to young taxpayers through a special purpose online site (Commissioner of Taxation, 2004), while others, like the Swedish Tax Agency, have launched extensive advertising campaigns to educate younge...

The purpose of this study is to determine the effect Tax Awareness, Understanding, Income, and Sanctions on Compliance Individual Land Building Taxpayers in Magelang Regency. research method used quantitative. data primary obtained from distribution questionnaires using a Likert measurement scale. sampling technique was purposive with criteria object being people Regency as land building taxpay...

Following the classic economic model of tax evasion, taxpayers base their tax decisions on economic determinants, like fine rate and audit probability. Empirical findings on the relationship between economic key determinants and tax evasion are inconsistent and suggest that taxpayers may rather rely on their beliefs about tax authority's power. Descriptions of the tax authority's power may affe...

When there is tax evasion, increased randomness about how much taxable income an auditor would assess generally leads to higher reported income and more revenue. When reducing randomness is costly, optimality requires some randomness in assessed taxable income. Even if reducing randomness is costless, taxpayers may prefer some randomness when the increased revenue can be rebated, so that the go...

The last 15 years have witnessed explosive growth in State Medicaid programs. This article demonstrates the equalizing impacts of greater spending and recent Federal mandates on the health care coverage of the poor. Large inequalities in generosity still remain, however. Inequalities in taxpayer burdens are also documented, and simulations of alternative Federal sharing algorithms show signific...

The paper shows how editors of hybrid journals, high IF OA-Journals and Low-IF OA-Journals behave in the conditions of the publication race going on under the slogan “Publish or Perish”, by launching “bibliometric and citation games”. The publishers from the first group, namely Elsevier, Springer and Wiley Publishers, charge an average $3,000 for the Open Access option (with the cost ranging fr...