This study evaluates the mediation role of taxpayer egoism in the nexus between tax
evasion intention (TEI) and its determinants. TEI is measured as a composite variable (for …

This paper examines the determinants of financial equity flows to investigate the role played
by business cycles, government debt and sovereign rating scores, and whether the impact …

We consider a new dataset that provides a description of the population of financial equity
flows between developed countries from 2001 to 2018. We follow the standard practice of …

This study examines how taxpayer egoism affects the relationship between tax evasion
intention and its determinants. Tax evasion intentions are assessed both as a composite …

This comprehensive review of personal tax evasion focuses on country and system
characteristics linked to tax evasion, the economic impact of lost tax revenues, and the …

We assess the effect of income inequality on capital flows. We differentiate between
aggregate capital inflows (external liabilities accumulation) and outflows (external assets …