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3篇 您的检索式:作者名="Marcelo Arbex"
    题名 作者 年代 出处 被引量
1Tax audits turn nasty 显示文摘Marcelo Arbex 2007International Tax Review2007,,10:1
2Informal economy and spatial mobility: are informal workers economic refugees? 显示文摘Marcelo Arbex Ricardo Freguglia Flavia Chein 2013Journal of Economic Studies2013,40,5:1
3Is tax evasion macho?Testosterone,personality traits and evasion显示文摘This paper examines the potential effects of testosterone and personality traits on the decision to evade taxes.In a series of experiments,subjects completed behavioural tasks and made a one-shot tax evasion decision.We estimate a negative weakly significant treatment effect,which suggests that an exogenous increase in the testosterone level may inhibit the decision to evade taxes.Our results also suggest that higher dominance and independent self-construal,as well as lower self-control,are associated with a greater likelihood of tax evasion.We discuss the mechanisms potentially linking testosterone to tax evasion.These findings support the inclusion of biological factors in the analysis of tax evasion behaviour.Marcelo Arbex Justin M.Carre Shawn N.Geniole Enlinson Mattos 2023Economic and Political Studies2023,11,3:0
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