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Tax avoidance and earnings management: a neural network approach for the largest European economies
In this study, we investigate the relationship between tax avoidance and earnings management in the largest five European Union economies by using...
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Today’s Balance of Payment Statistics and Data Gap
Current balance of payment statistics, structure, and data collection are discussed and compared with the proposed theory of value to identify the...
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Today’s Financial Accounting Standards and Data Gap
Current international financial accounting standards for recognition of revenues and intellectual property, its structure and data collection are...
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Family Firms’ Aggressive Tax Planning: An Empirical Evaluation for Italy
This paper examines whether Italy’s family firms are more or less tax aggressive than their counterparts. To this end we exploit several data sources...
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The Impact of Executive Pay Gap on Environmental and Social Performance in the Energy Sector: Worldwide Evidence
This study examines the impact of the executive pay gap on corporate social performance (CSP), which is the average of social and environmental...
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Taxation and Management of Natural Resources in Africa
This book offers a comprehensive examination of the fundamental concepts and principles crucial to the taxation and management of natural resources,...
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Introduction
In this opening chapter I describe the contribution of this book to the sports facility economics and public finance disciplines. I introduce jargon...
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Formalization of the Informal Economy An e-Government Approach
This Brief provides a cutting-edge evaluation of the application of digital technologies to tackle the informal economy. Employing institutional...
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Fiscal Differentiation of Russian Regions: Scope and Dynamics
Abstract —Measurement of the budget differentiation of regions for 2006–2022 revealed a complex and heterogeneous picture. There was a shift in the...
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Introduction to Formalising the Informal Economy Using an E-government Approach
What is the informal economy? Why is formalising the informal economy necessary? What is an e-government approach? In answering these questions, this...
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Conclusion
My goals in this concluding chapter are twofold. First, I review what I think are the most important policy takeaways from the preceding chapters....
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The Dominant Role of Large Firms in Profit Shifting
Globally, the largest 0.001 per cent of firms earn one-third of all corporate profits. Nonetheless, there is little understanding of how profit...
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Property Valuation – Cycle Length and Assessment Outcome
The conventional belief regarding the frequency of property assessment has been that annual revaluation is optimal. Practices, however, vastly differ...
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A Pro-outsider Policy? Why an Unconditional Basic Income Could Contribute to Tackling the Causes and Effects of Labor Market Dualization
In industrialized countries in general, and in South Korea in particular, the dualization of labor markets has generated an increasing gap between...
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Financing Basic Income in Switzerland, and an Overview of the 2016 Referendum Debates
This chapter attempts to determine the actual static cost of the introduction of a fully-fledged unconditional basic income in Switzerland. The...
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The great divide: education, despair, and death
There is a growing gap across many measures between the one-third of the U.S. that has a B.A. degree or higher and the other two-thirds. This is most...
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Democracy and fiscal-policy response to COVID-19
In this paper, we investigate the relationship between the level of democracy and fiscal-policy response to the economic crisis induced by the...
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Engineers and the Knowledge Gap Between Andean and Nordic Countries, 1850–1939
In this chapter, we explore how natural resources can be exploitable resources thanks to knowledge improvements. This issue is tackled by looking at...
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The C-inefficiency of the EU-VAT and what can be done about it
It is widely agreed that in countries without major constraints on administrative capacity, a value-added tax (VAT) should tax all goods and services...