Driving Forces of the Shadow Economy. Theoretical Model

2016 ◽  
Vol 63 (1) ◽  
pp. 33-48
Author(s):  
Paulina Malaczewska
Keyword(s):  
Nash Equilibrium ◽  
Theoretical Model ◽  
Public Sector ◽  
Shadow Economy ◽  
Driving Forces ◽  
Comparative Statics ◽  
Economic Factors ◽  
Proposed Model ◽  
Equilibrium Level

We present theoretical model of shadow economy. The model includes not only economic factors, such as tax burden or fines for unregistered activity, but also legal and organizational background factors, such as level of bureaucracy (corruption), quality of public sector services and institutions, or tax morale. In the proposed model shadow economy arises as a result of interactions between economic entities – government and households. The Nash Equilibrium level of shadow economy is derived and comparative statics analysis is presented.

The Influence of Travel Experience on Mature Travelers’ Quality of Life

2011 ◽  
Vol 3 (1) ◽  
pp. 52-64 ◽  
Author(s):  
Yawei Wang ◽  
Francis A. McGuire ◽  
Bin Zhou
Keyword(s):  
Quality Of Life ◽  
Life Satisfaction ◽  
Theoretical Model ◽  
Path Analysis ◽  
Model Fit ◽  
Southern State ◽  
Global Life Satisfaction ◽  
Travel Experience ◽  
Proposed Model

The purpose of this study was to examine the influence of past travel experience (i.e., number of trips and number of days away from home in last year), and on mature travelers’ quality of life (i.e., self-perceived health and global life satisfaction). A total number of 217 respondents (50+) in a southern state were used in this study. Path analysis (PROC CALIS in SAS) was performed to test the proposed model. An estimation of the proposed theoretical model revealed that the model fit the data. However, the model should be further examined and applied with caution.

scholarly journals THE MODEL OF TAX EVASION, ITS COHERENCE TO THE PRACTICAL TAX ADMINISTRATION

Ekonomika ◽  
2010 ◽  
Vol 89 (4) ◽  
pp. 49-65 ◽  
Author(s):  
Aurelija Anciūtė ◽  
Rūta Kropienė
Keyword(s):  
Theoretical Model ◽  
Tax Evasion ◽  
Probability Function ◽  
Comparative Statics ◽  
Personal Income ◽  
Tax Administration ◽  
Taxable Income ◽  
Proposed Model ◽  
Tax Audit

In this paper, a theoretical model of tax evasion, proposed by Allingham and Sandmo, is briefly presented. This model tries to explain the taxpayer’s decision to reveal only part of the taxable income and to evade taxes in this way. The main parameters of the model are personal income, the rates of tax and penalty, probability of the tax audit. By the method of comparative statics it is possible, at least partially, to evaluate the influence of changes of the model’s parameters on a person’s decision to evade tax.As some of the assumptions of the Allingam–Sandmo model differ from taxation rules in practice or the model’s conclusions do not match the actual taxpayers’ behaviour, in this paper some criticism and improvements of the proposed model are reviewed. A comparison of the model’s assumptions and actual aspects of the tax administration in Lithuania is also provided.This article contains also a model of tax evasion with regard for the peculiarities of tax administration in Lithuania and the possible corrections of tax audit probability function.

The Influence of Travel Experience on Mature Travelers' Quality of Life

2014 ◽  
pp. 995-1006
Author(s):  
Yawei Wang ◽  
Francis A. McGuire ◽  
Bin Zhou
Keyword(s):  
Quality Of Life ◽  
Life Satisfaction ◽  
Theoretical Model ◽  
Perceived Health ◽  
Model Fit ◽  
Southern State ◽  
Global Life Satisfaction ◽  
Travel Experience ◽  
Proposed Model

The purpose of this study was to examine the influence of past travel experience (i.e., number of trips and number of days away from home in last year), and on mature travelers' quality of life (i.e., self-perceived health and global life satisfaction). A total number of 217 respondents (50+) in a southern state were used in this study. Path analysis (PROC CALIS in SAS) was performed to test the proposed model. An estimation of the proposed theoretical model revealed that the model fit the data. However, the model should be further examined and applied with caution.

scholarly journals Shadow Economy and Tax Morality: Is There A Difference Between Genders?

2019 ◽  
Vol 11 (1) ◽  
pp. 3-10
Author(s):  
Birgit Burböck
Keyword(s):  
Shadow Economy ◽  
Driving Forces ◽  
Tax Compliance ◽  
Slippery Slope ◽  
Tax Rates ◽  
Conceptual Tool ◽  
Male And Female ◽  
Psychological Determinants ◽  
Significant Difference

One of the driving forces of a shadow economy are tax rates and tax morale. The slippery slope framework as a conceptual tool integrates economic and psychological determinants and shows that tax compliance is influenced by (i) trust in authorities and (ii) power of authorities, (iii) voluntary tax compliance, and (iv) enforced tax compliance. Based on the taxpayer’s honesty, the quality of compliance is different. A difference of compliance may occur between gender. We propose insights into possible gender differences with the assumptions of the Slippery Slope Framework with a sample of 656 respondents; 315 male and 341 female respondents. No significant difference between male and female was identified for voluntary tax compliance, while a significant difference was found for the enforced tax compliance.

Development of an E-Service Quality Model (eSQM) to Assess the Quality of E-Service

2020 ◽  
pp. 177-207 ◽  
Author(s):  
Hamed Taherdoost ◽  
Ali Hassan
Keyword(s):  
Theoretical Model ◽  
Service Quality ◽  
Structural Equation ◽  
Critical Factor ◽  
Equation Modeling ◽  
Successful Implementation ◽  
Quality Model ◽  
Proposed Model ◽  
Quality Dimensions

E-service quality is known as a critical factor for successful implementation and decent performance of any business in electronic environment. Although many researches have been carried out in the field of service quality, there is a clear need for a theoretical model that integrates all aspects of e-service quality. This chapter responded to this need by developing a theoretical model to assess the quality of e-service. In the first phase, e-service quality dimensions were extracted from the literature. Exploratory factor analysis was applied to cluster the factors effectively in developing the conceptual model. Confirmatory approach was conducted with structural equation modeling to test and validate the proposed model. The contribution of this research is the integration of various relevant dimensions affecting e-service quality into a unified e-service quality model (eSQM).

The Influence of Travel Experience on Mature Travelers’ Quality of Life

2013 ◽  
pp. 43-56
Author(s):  
Yawei Wang ◽  
Francis A. McGuire ◽  
Bin Zhou
Keyword(s):  
Quality Of Life ◽  
Life Satisfaction ◽  
Theoretical Model ◽  
Perceived Health ◽  
Model Fit ◽  
Southern State ◽  
Global Life Satisfaction ◽  
Travel Experience ◽  
Proposed Model

The purpose of this study was to examine the influence of past travel experience (i.e., number of trips and number of days away from home in last year), and on mature travelers’ quality of life (i.e., self-perceived health and global life satisfaction). A total number of 217 respondents (50+) in a southern state were used in this study. Path analysis (PROC CALIS in SAS) was performed to test the proposed model. An estimation of the proposed theoretical model revealed that the model fit the data. However, the model should be further examined and applied with caution.

A Biobehavioral Model for the Study of Exercise Interventions in Cancer-related Fatigue

2009 ◽  
Vol 10 (4) ◽  
pp. 381-391 ◽  
Author(s):  
Sadeeka Al-Majid ◽  
D. Patricia Gray
Keyword(s):  
Theoretical Model ◽  
Physical Exercise ◽  
Future Research ◽  
Negative Consequences ◽  
Exercise Interventions ◽  
The Past ◽  
Cancer Related Fatigue ◽  
Proposed Model ◽  
Functional Mechanisms

Cancer-related fatigue (CRF) is a multifactorial, biobehavioral phenomenon experienced by the majority of persons with cancer. It has negative consequences on the individual's physical functioning and quality of life. An array of biological, psychobehavioral, and functional mechanisms contributes to its occurrence. A relatively large number of studies have examined the effect of physical exercise on CRF over the past few decades. Most of these studies did not specifically examine the effect of physical exercise on the biobehavioral mechanisms underlying CRF. For the most part, these studies have not been guided by a consistent theoretical model. Consequently, the mechanisms by which exercise may ameliorate CRF are not fully elucidated. A theoretical model incorporating fatigue-related biobehavioral variables that could be affected by physical exercise will allow for effective knowledge development in this area and could lead to the development and refinement of exercise protocols that specifically target these mechanisms. Thus, the purpose of this paper is to present a comprehensive theoretical model to guide future research on the effectiveness of exercise interventions in CRF. The proposed model incorporates the biological, psychobehavioral, and functional variables implicated in the induction of CRF.

scholarly journals Aportaciones de la economía del comportamiento en política sanitaria: Algunas notas en torno al ejemplo de la obesidad

2020 ◽  
Vol 31 (2) ◽  
pp. 445
Author(s):  
Anna García-Altés
Keyword(s):  
Quality Of Life ◽  
Public Sector ◽  
Social Cognitive ◽  
Behavioural Economics ◽  
Libertarian Paternalism ◽  
Economic Factors ◽  
Private And Public ◽  
Regulatory Measures ◽  
Multifaceted Interventions

Behavioural economists study the effects of social, cognitive, emotional and economic factors on individuals and institutions decisions, and their consequences. Libertarian paternalism argues that private and public sector entities should guide people's choices in directions that will improve their quality of life. Based on the knowledge of how people make decisions and their biases, strategies can be designed to take the healthiest choices. In the prevention of obesity, some interventions based on behavioural economics have proven efficatious. However, multifaceted interventions and, above all, regulatory measures remain the most effective.

Investment climate and government turnover in russian regions

2014 ◽  
pp. 88-117 ◽  
Author(s):  
G. Syunyaev ◽  
L. Polishchuk
Keyword(s):  
Economic Development ◽  
Theoretical Model ◽  
Private Sector ◽  
Authoritarian Regimes ◽  
Russian Regions ◽  
Investment Climate ◽  
Regional Data ◽  
Endogenous Property Rights ◽  
The Impact

We study the impact of Russian regional governors’ rotation and their affiliation with private sector firms for the quality of investment climate in Russian regions. A theoretical model presented in the paper predicts that these factors taken together improve “endogenous” property rights under authoritarian regimes. This conclusion is confirmed empirically by using Russian regional data for 2002—2010; early in that period gubernatorial elections had been canceled and replaced by federal government’s appointments. This is an indication that under certain conditions government rotation is beneficial for economic development even when democracy is suppressed.

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