This paper uses extant academic literature to examine the relationship between tax
aggressiveness and corporate social responsibility. Tax aggressiveness and corporate …

Purpose This paper aims to understand the international practices of tax planning.
International companies choose their capital structure according to differences in …

This paper presents results from two large-scale natural field experiments that tested the
effect of social norm messages on tax compliance. Using administrative data from> 200,000 …

Voluntary tax compliance is important for governments around the world as they try to
manage budget deficits. Traditional methods to improve tax compliance, such as increased …

This study examines taxpayers' views on their level of tax knowledge and perceived
complexity of the income tax system. Further, the study attempts to delve in the underlying …

Exploring three rich cases across three countries, this book shows how government
organizations need their clients to contribute time and effort to co-producing public services …

This paper reports the results from a controlled field experiment designed to investigate the
causal effect of unannounced, public recognition on employee performance. We hired more …

The purpose of this study is to explore with more rigor and detail the role of social norms in
tax compliance. This study draws on Cialdini and Trost's (The Handbook of Social …

Government policies are needed when people's behaviors fail to deliver the public good.
Those policies will be most effective if they can stimulate long-term changes in beliefs and …

In business ethics, there is a large body of literature focusing on the conditions, factors, and
influences in the ethical decision-making processes. This work builds upon the past critical …