Applications of behavioural economics to tax evasion

The paper reviews recent models that have applied the techniques of behavioural economics to the analysis of the tax compliance choice of an individual taxpayer. The construction of these models is motivated by the failure of the Yitzhaki version of the Allingham–Sandmo model to predict correctly the proportion of taxpayers who will evade and the effect of an increase in the tax rate upon the chosen level of evasion. Recent approaches have applied non-expected utility theory to the compliance decision and have addressed social interaction. The models we describe are able to match the observed extent of evasion and correctly predict the tax effect but do not have the parsimony or precision of the Yitzhaki model.

The creation and diffusion of innovation in developing countries: a systematic literature review

In this study, we review the literature on the creation and diffusion of innovation in the private sectors (industry and services) in developing countries. In particular, we collect evidence on what are the barriers to innovation creation and diffusion and the channels of innovation diffusion to and within developing countries. We find that innovation in developing countries is about creation or adoption of new ideas and technologies; but the capacity for innovation is embedded in and constituted by dynamics between geographical, socio-economic, political and legal subsystems. We contextualize the findings from the review in the current theoretical framework of diffusion of innovations, and we emphasize how the institutional context typical of developing countries impacts the diffusion itself.

Developing countries' anti-cyclical policies in a globalized world

Includes bibliography

Cuba: evolución económica durante 2010

Incluye Bibliografía

Estudio económico de los Estados Unidos, 1990

Incluye Bibliografía

1989 recordkeeping practices survey.

Mode of access: Internet.

BLS data files on tape.

Mode of access: Internet.

Condensed vs. detailed schedule for collection of family expenditure data.

Mode of access: Internet.

A preliminary study of the Los Angeles regional economy /

"This report is preliminary and subject to change."

1987 industry and product classification manual (1972/77 SIC basis).

Includes index.

Switzerland.

1948-54 issued as Overseas economic surveys.

Linkages with data from Social Security administrative records in the Health and Retirement Study /

"August 1999."