while economic deterrence models are fully based on maximizing economic utility; social psychology models explain human behavior by examining the underlying attitudes, norms and beliefs. tax morale is defined as the intrinsic motivation to pay taxes. however, determinants of tax morale need to be investigated for a more comprehensive understanding of tax morale. in this paper we analyze the mos...

The state plays a central position in theoretical debates in International Relations (IR). Both Realists and Liberals see the state as the central actor in the international system and thereby follow a Western understanding of the state as the holder of the monopoly of force. In the IRsub discipline of security studies new categories such as weak state, quasi state or state failure have created...

Two influential papers in the tax avoidance literature (Desai and Dharmapala 2006 and Desai et al. 2007) argue that tax avoidance can be used to facilitate managerial rent extraction from shareholders. The most direct large sample empirical evidence in support of this theory comes from Russia, which has a much different regulatory and corporate governance environment than the United States, but...

This paper examines the determinants of wage pressure in large companies, including ownership characteristics and the impact of regional labour markets. By using a panel of 329 Polish largest firms during the period 19972001, we find evidence of rent sharing activities, however there is also asymmetry in quasi rent elasticity of wages. The wage setting mechanism seems to differ between new priv...

While economic deterrence models are fully based on maximizing economic utility; social psychology models explain human behavior by examining the underlying attitudes, norms and beliefs. Tax morale is defined as the intrinsic motivation to pay taxes. However, determinants of tax morale need to be investigated for a more comprehensive understanding of tax morale. In this paper we analyze the mos...

In this paper, we examine the empirical determinants of politicians’ pay. Contrary to widespread assumptions, we document substantial variation in the wages of politicians, both across states and over time. Using data for the US during 1950-90, we provide what we believe to be the first empirical analysis of gubernatorial pay. We find that gubernatorial wages respond to changes in state income ...

Theories of rent are wide-ranging. However, whether neoclassical, Marxist, or Proudhonist, they tend to neglect evolutionary institutionalist theorising. Increasingly dominated by the income approach, theories need be expanded, partly correct existing work, break persistent intellectual monopoly and oligopoly, particularly develop institutional rent. In this paper, I attempt do so presenting ev...

T he state of Jammu & Kashmir is one of the special category states of India, that faces a severe resource crunch on the one hand and an explosive public expenditure trend on the other hand. The inability of the state government to raise adequate resources of its own cast’s serious doubt about the tax efforts carried out by the government from time to time. Against this background, t...