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  1. Exploring the role of trade facilitation in supporting integrity in trade
    Author: Moïsé, Evdokia; Sorescu, Silvia
    Published: 2019-05-15
    Publisher:  OECD Publishing, Paris

    Corruption at the border distorts resource allocation, undermines the level playing field for businesses, hampers the attractiveness of affected markets, and may result in significant revenue losses for developing countries. Trade facilitation... more

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    Corruption at the border distorts resource allocation, undermines the level playing field for businesses, hampers the attractiveness of affected markets, and may result in significant revenue losses for developing countries. Trade facilitation policies could potentially reduce the incentives and the opportunities for corruption. This paper explores potential determinants of border-related corruption and trade facilitation policies most likely to address it. Countries with higher integrity at the border are found to also have more efficient border processes. Measures that appear to particularly support integrity at the border include transparency and predictability, streamlining of formalities – through simplification of documents, more automation of processes at different levels of complexity, or improved procedures along the border transaction chain – and coordinated border management.

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: OECD trade policy papers ; no. 228
    Subjects: Trade; Customs; corruption; integrity; trade facilitation; transparency; simplification
    Scope: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  2. Nudging for prompt tax penalty payment
    evidence from a field experiment in Indonesia
    Author: Yogama, Eko Arief; Gray, Daniel J.; Rablen, Matthew D.
    Published: December 2023
    Publisher:  CESifo, Munich, Germany

    We conducted a randomised controlled trial in Indonesia to evaluate the effect of three intervention letters on tax penalty compliance behaviour. Over 10,000 individual taxpayers are randomly assigned to receive either a deterrence, information, or... more

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    We conducted a randomised controlled trial in Indonesia to evaluate the effect of three intervention letters on tax penalty compliance behaviour. Over 10,000 individual taxpayers are randomly assigned to receive either a deterrence, information, or simplification letter, or no letter. Our results indicate that simplification, which makes paying a penalty less burdensome administratively by providing billing codes to pay the penalties, yields the highest probability of timely settlement, increasing compliance by 32 per cent compared to the control group. Deterrence also positively impacts penalty compliance, increasing timely settlement rates by 27 per cent. The least effective intervention is the information letter. Although associated with a 12 per cent increase in tax compliance, this effect is only statistically significant at the 10 per cent confidence level. Our results suggest that strategic messaging by tax authorities in developing countries can be a cost-effective tool for improving tax penalty payment compliance.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/282524
    Series: CESifo working papers ; 10836 (2023)
    Subjects: tax penalties; tax compliance; RCT; simplification; deterrence; information; Indonesia
    Scope: 1 Online-Ressource (circa 38 Seiten)
  3. "Financial less is more:" an experimental study of financial communication
    Author: Hurwitz, Abigail; Lahav, Eyal; Mugerman, Yevgeny
    Published: [2021]
    Publisher:  [The Hebrew University of Jerusalem], Rehovot, Israel

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Discussion paper / The Hebrew University of Jerusalem, The Center for Agricultural Economic Research, Department of Environmental Economics and Management ; no. 21, 2
    Subjects: Financial reporting; paper vs. digital; financial communication; simplification
    Scope: 1 Online-Ressource (circa 48 Seiten)
  4. Rational choice of itemized deductions
    Author: Wrede, Matthias
    Published: 2013
    Publisher:  Univ., Inst. für Wirtschaftspolitik und Quantitative Wirtschaftsforschung, Erlangen

    This paper analyzes the effect of standard deductions on itemized deductions. Using German income tax data, it shows that the distribution of itemized deductions above the level of the standard deduction is positively skewed, with the mode lying... more

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    This paper analyzes the effect of standard deductions on itemized deductions. Using German income tax data, it shows that the distribution of itemized deductions above the level of the standard deduction is positively skewed, with the mode lying somewhat above the standard deduction. This pattern of claimed tax allowable expenses could be easily explained by the rational minimization of tax payments in excess of the costs of reporting these deductions. An alternative explanation, namely tax aversion, is unable to replicate this pattern, as tax aversion would predict bunching of taxpayers directly above the lump-sum deduction. -- Tax compliance ; tax allowable expenses ; itemized deductions ; simplification

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/70766
    Series: IWQW discussion paper series ; 01/2013
    Subjects: tax compliance; tax allowable expenses; itemized deductions; simplification
    Scope: Online-Ressource (14 S.)
  5. Post Editese als verschärfte Form der Translationese?
    Eine Korpusanalyse zu Simplification und Interference in posteditierten Texten
    Author: Conze, Marlena
    Published: 2023
    Publisher:  Universitätsbibliothek Leipzig, Leipzig

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    Source: Union catalogues
    Language: German
    Media type: Dissertation
    Format: Online
    Other identifier:
    Subjects: Übersetzung
    Other subjects: Post-Editese; Translationese; Simplification; Interference; Übersetzungsuniversalien; post-editese; translationese; simplification; interference; translation universals
    Scope: Online-Ressource
    Notes:

    Masterarbeit, Leipzig, Universität Leipzig,
  6. Etude historique des constructions verbales de l’allemand du 9ème au 16ème siècle
    Author: Robin, Thérèse
    Published: 2022
    Publisher:  Peter Lang Verlag, Berlin

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    Source: Union catalogues
    Language: French
    Media type: Ebook
    Format: Online
    ISBN: 9783631862155
    Other identifier:
    9783631862155
    Edition: digitale Originalausgabe
    Series: Deutsche Sprachgeschichte ; 12
    Subjects: Deutsch; Verb; Konstruktion <Linguistik>
    Other subjects: (Produktform)Electronic book text; (BISAC Subject Heading)LAN000000: LANGUAGE ARTS & DISCIPLINES / General; grammaire de construction;constructicon;évolution;complexité;simplification;syntactisation;langues germaniques;allemand ancien; (VLB-WN)9563: Deutsche Sprachwissenschaft, Deutschsprachige Literaturwissenschaft; (Zielgruppe)Fachpublikum/ Wissenschaft; (BISAC Subject Heading)FOR000000: FOREIGN LANGUAGE STUDY / General; (BISAC Subject Heading)FOR009000: FOREIGN LANGUAGE STUDY / German; (BISAC Subject Heading)LAN006000: LANGUAGE ARTS & DISCIPLINES / Grammar & Punctuation; (BISAC Subject Heading)LAN009000: LANGUAGE ARTS & DISCIPLINES / Linguistics / General; (BISAC Subject Heading)LAN018000: LANGUAGE ARTS & DISCIPLINES / Speech; (BIC subject category)CFF: Historical & comparative linguistics; (BIC subject category)CFK: Grammar, syntax & morphology; (BIC language qualifier (language as subject))2ACG: German; (BIC time period qualifier)3D: BCE to c 500 CE; (BIC time period qualifier)3F: c 500 CE to c 1000 CE; (BIC time period qualifier)3H: c 1000 CE to c 1500; (BIC time period qualifier)3JB: c 1500 to c 1600; allemand ancien; Claudia; complexité; constructicon; constructions; Etude; évolution; grammaire de construction; historique; l’allemand; langues germaniques; Reif; Robin; siècle; simplification; syntactisation; Thérèse; verbales; Wich; Winkelkötter
    Scope: Online-Ressource, 338 Seiten
  7. Etude historique des constructions verbales de l’allemand du 9ème au 16ème siècle
    Author: Robin, Thérèse
    Published: [2022]
    Publisher:  Peter Lang, Berlin

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    Source: Union catalogues
    Language: French
    Media type: Dissertation
    Format: Print
    ISBN: 9783631854549; 3631854544
    Other identifier:
    9783631854549
    Series: Deutsche Sprachgeschichte ; Band 12
    Subjects: Deutsch; Verb; Konstruktion <Linguistik>
    Other subjects: (Produktform)Hardback; (Zielgruppe)Fachpublikum/ Wissenschaft; (BISAC Subject Heading)FOR000000: FOREIGN LANGUAGE STUDY / General; (BISAC Subject Heading)FOR009000: FOREIGN LANGUAGE STUDY / German; (BISAC Subject Heading)LAN000000: LANGUAGE ARTS & DISCIPLINES / General; (BISAC Subject Heading)LAN006000: LANGUAGE ARTS & DISCIPLINES / Grammar & Punctuation; (BISAC Subject Heading)LAN009000: LANGUAGE ARTS & DISCIPLINES / Linguistics / General; (BISAC Subject Heading)LAN018000: LANGUAGE ARTS & DISCIPLINES / Speech; (BIC subject category)CFF: Historical & comparative linguistics; (BIC subject category)CFK: Grammar, syntax & morphology; (BIC language qualifier (language as subject))2ACG: German; (BIC time period qualifier)3D: BCE to c 500 CE; (BIC time period qualifier)3F: c 500 CE to c 1000 CE; (BIC time period qualifier)3H: c 1000 CE to c 1500; (BIC time period qualifier)3JB: c 1500 to c 1600; allemand ancien; Claudia; complexité; constructicon; constructions; Etude; évolution; grammaire de construction; historique; l’allemand; langues germaniques; Reif; Robin; siècle; simplification; syntactisation; Thérèse; verbales; Wich; Winkelkötter; (VLB-WN)1563: Hardcover, Softcover / Sprachwissenschaft, Literaturwissenschaft/Deutsche Sprachwissenschaft, Deutschsprachige Literaturwissenschaft; grammaire de construction;constructicon;évolution;complexité;simplification;syntactisation;langues germaniques;allemand ancien
    Scope: 336 Seiten, Illustrationen, 22 cm
    Notes:

    Habilitationsschrift, ,
  8. Exploring the role of trade facilitation in supporting integrity in trade
    Author: Moïsé, Evdokia; Sorescu, Silvia
    Published: 2019-05-15
    Publisher:  OECD Publishing, Paris

    Corruption at the border distorts resource allocation, undermines the level playing field for businesses, hampers the attractiveness of affected markets, and may result in significant revenue losses for developing countries. Trade facilitation... more

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Universität Potsdam, Universitätsbibliothek
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    Corruption at the border distorts resource allocation, undermines the level playing field for businesses, hampers the attractiveness of affected markets, and may result in significant revenue losses for developing countries. Trade facilitation policies could potentially reduce the incentives and the opportunities for corruption. This paper explores potential determinants of border-related corruption and trade facilitation policies most likely to address it. Countries with higher integrity at the border are found to also have more efficient border processes. Measures that appear to particularly support integrity at the border include transparency and predictability, streamlining of formalities – through simplification of documents, more automation of processes at different levels of complexity, or improved procedures along the border transaction chain – and coordinated border management.

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: OECD trade policy papers ; no. 228
    Subjects: Trade; Customs; corruption; integrity; trade facilitation; transparency; simplification
    Scope: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  9. How to improve tax compliance?
    evidence from population-wide experiments in Belgium
    Author: De Neve, Jan-Emmanuel; Imbert, Clément; Spinnewijn, Johannes; Tsankova, Teodora; Luts, Maarten
    Published: [2019]
    Publisher:  Centre for Economic Performance, London School of Economics and Political Science, London

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 449
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    Content information
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: CEP discussion paper ; no 1621 (May 2019)
    Subjects: Tax compliance; field experiments; simplification; enforcement
    Scope: 1 Online-Ressource (circa 73 Seiten), Illustrationen