Although in recent decades the practice of Corporate Social Responsibility (CSR) has
become mainstream, with virtually every FTSE 100 company including it on their agenda in …

We examine the effects of Russia's 2001 flat rate income tax reform on consumption,
income, and tax evasion. We use the gap between household expenditures and reported …

A significant research stream provides evidence that institutional, demographic, and
attitudinal factors influence the likelihood of tax evasion. Assessments of culture's role in tax …

We provide an overview of microsimulation approaches for assessing the effects of policy on
income distribution. We focus on the role of tax-benefit policies and review the concept of …

A review of recent evidence on relative earnings from entrepreneurship versus wage work
presents a puzzle: why do individuals become entrepreneurs when entrepreneurs on …

This paper is a response to Sikka's 'Smoke and Mirrors: Corporate Social Responsibility and
Tax Avoidance'. We believe that 'Smoke and Mirrors'(hereafter S&M) identifies an area of …

This article estimates the degree of tax noncompliance using evidence from unaudited tax
returns. Measurements of noncompliance are derived from the relationship between …

We document that in semiformal economies, banks lend to tax-evading individuals based on
the bank's assessment of the individual's true income. This observation leads to a novel …

How valuable is formal education for entrepreneurs' income relative to employees'? And if
the income returns to formal education are different for entrepreneurs vis-à-vis employees …

As entrepreneurial businesses, accountancy firms have supplemented their traditional trade
of selling accounting and auditing services by diversifying into a variety of other products …