...Explaining and tackling the shadow economy in Estonia, Latvia and Lithuania: a tax morale approach Colin C. Williams & Ioana A. Horodnic To cite this article: Colin C. Williams & Ioana A. Horodnic (2015) Explaining and tackling the shadow economy in Estonia, Latvia and Lithuania: a tax morale approach, Baltic Journal of Economics, 15:2, 81-98, DOI: 10.1080/1406099X.2015.1114714 To link to this article: http://dx.doi.org/10.1080/1406099X.2015.1114714 © 2015 The author(s). Published by Routledge Published online: 12 Nov 2015. Submit your article to this journal Article views: 1004 View related articles View Crossmark data Full Terms & Conditions of access and use can be found at http://www.tandfonline.com/action/journalInformation?journalCode=rbec20 Download by: [95.158.49.18] Date: 20 April 2016, At: 09:43 Baltic Journal of Economics, 2015 Vol. 15, No. 2, 81–98, http://dx.doi.org/10.1080/1406099X.2015.1114714 Explaining and tackling the shadow economy in Estonia, Latvia and Lithuania: a tax morale approach Colin C. Williamsa* a and Ioana A. Horodnicb Management School, University of Sheffield, Sheffield, UK; bFaculty of Economics and Business Administration, Alexandru Ioan Cuza University of Iasi, Iași, Romania Downloaded by [95.158.49.18] at 09:43 20 April 2016 (Received 26 November 2014; accepted 28 October 2015) To explain the shadow economy in the Baltic states of Estonia, Lithuania and Latvia, this paper evaluates the relationship...
Words: 9995 - Pages: 40
...Shadow vs. Market Prices in Explaining Land Allocation: Subsistence Maize Cultivation in Rural Mexico Aslıhan Arslan No. 1469 | December 2008 Kiel Institute for the World Economy, Düsternbrooker Weg 120, 24105 Kiel, Germany Kiel Working Paper No. 1469 | December 2008 Title* Author Aslihan Arslan Abstract: Economic models of land allocation may lead to expectations for farmer response that “surprisingly" do not materialize, if market prices fail to reflect the value of farmers' product. “Shadow prices" rather than market prices explain resource allocation better for farmers who attach significant non-market values to their own crops. I extend the theoretical model in Arslan and Taylor (2008) to explain why the land allocation of such farmers may not respond to market signals even if transaction costs are not binding. I estimate the proportion of land subsistence maize farmers allocate to traditional versus modern maize varieties using nationally representative rural household data from Mexico – the center of diversity of maize. I conclude that shadow prices explain land allocation better than market prices and discuss the importance of non-market values in understanding both farmers' supply response and on-farm conservation of traditional crops with non-market values. Keywords: Land allocation, shadow prices, non-market values, traditional crops, on-farm conservation, Mexico JEL classification: O12, O13, Q12, Q39 Aslıhan Arslan Kiel Institute for the World Economy...
Words: 7677 - Pages: 31
... BIOL 389: Science of Origins Research paper : The weakness of the big bang Theory Submitted By Nyasha Deredza Id Number: 2012050156 Instructor: Ps. C. Thebe Date: 29 June 2015 Introduction Philosophers and General people have come up with many theories, in an attempt to explain the origins of the earth. They have tried to come up with models which try to explain how the earth came into being, and its future. One of the popularly known theory is the Big Bang theory, which presupposes that for the universe to originate ,all matter that we know was contained in a tiny speck which went on to explode. The theory continues to develop and evolve from the time it was conceptualized. Scientists have taken part in contribution to this. For a long time now people have upheld various ideas of what the universe is like, from the Aristotelian to the Copernican universe among other ideas. Soon after the inventions of physics by Isaac Newton, philosophers began to think that there was a time when planets and perhaps stars did not exist but only a cloud of matter. Shortly after that it is believed that gravity pulled the matter into clumps, forming stars and planets. This sounds absurd of course, at least in my opinion because it is not possible that the universe and its complexity were as a result of a coincidental mistake .The big bang theory has some advantages and disadvantages as well, however he aim of this research paper is to examine the weaknesses of the...
Words: 1142 - Pages: 5
...Bhamani 5-6 English (Creative Writing) Tuesday, March 29, 2005 45 mins Shape Poem The Student will be able to: 1=Share and write more creactive ideas. 2=Describe different objects Papers Pens Charts Markers Colours OHP(OHT)for the presentation of sample poem(WB can be used too) PRESENTATION: The Teacher will ask the student following questions.(How many of you like butterfly/balloon? Why ou like balloons/butterfly? Do you love poems(yes/no) well,then lets try to write one. Teacher will show an example or two like of balloon(MY RED BALLOON IS LIKE AN AEROPLANE WITHOUT WINGS.IT FLOATS LIKE A BIRD IN THE SKY.A STRONG WIND MAKES MY BALLOON RUN FAST AND TO THE GROUND.POP!OHNO..PIECE OF RUBBER DRIFTING TO THE GROUND)Than SS will asked to choose shapes draw it and write a peom inside that shape) for production you can display all the shapes poems on the school board /bulletin board/soft board.. production stage could be considerd as evaluation Evaluation Lesson Plan Teacher Class Subject Date Duration Topic Objectives Material Needed Methodology Sonia Sham Dupte grades 3-4 language arts Tuesday, March 01, 2005 30 mins telling a story Students will learn how to use descriptive and imaginative language to tell a story. * Telling a Story pictures (allow each student to choose their own picture) * paper * pencils Discuss with students the structure of a good story. Stress that a good story has a beginning, middle, climax, and end. Read a sample story to the class. Have the class discuss...
Words: 9857 - Pages: 40
...Integrate Science and Arts Process Skills in the Early Childhood Curriculum How can early childhood teachers help children think creatively, discover new possibilities, and connect their ideas? Integrate science and the arts in the curriculum! “The greatest scientists are also artists as well.” –Albert Einstein Kathy Morrison Art and science are intrinsically linked—the essence of both fields is discovery. Artists and scientists function systematically and creatively. Their knowledge, understanding, and outcomes are explored in hands-on studios or high-tech labs. In classrooms for all ages, integrating science and the visual arts offer children the latitude to think, discover, and make connections (Alberts, 2011). • Young children are also natural artists (Althouse, Johnson, & Mitchell, 2003). Most are delighted to participate in open-ended art activities, dramatic play, singing, and dancing. Young children paint, sculpt, sing, or dance in their own unique ways. They want to be involved in the visual and performing arts, to try new things, and to experiment with the familiar (Pinciotti, 2001). For young children, the process in science and art is much more important than whatever product may result (Stivers & Schudel, 2008). The fundamental science process skills for early childhood are to • • • • • observe, communicate, compare, measure, and organize (Sarquis, 2009). Art and science are intrinsically linked. Scientists and artists typically observe life from...
Words: 4433 - Pages: 18
...Punks with cockscomb and full metal jackets My personal opinion on this case is that punks should be allowed to be punks. Each generation have its own style and way to live. You can’t deny the youth to be themselves; this would result in a new generation of country-loving nutcase’s adults. Which I think we already had one generation to many of right? If you want your guardians to allow you to express in whatever way you want. Ask them, challenge them, torture them until you get an answer how their parents reacted when they found out their children listened to Pink Floyd, Jimmy Hendrix, The Doors, Led zeppelin and so on. Their parents would scream shout tear their hair out cry over how their small angel children could be seduced by this devil music. And still your parents as the tiny evil creatures they are sneak away listen to the music they thought fit to them best. There loving helpful careful parents thought they kids had become mentally deranged. When they wore “cool” outfits and listened to “cool” music. And now maybe you will be allowed to listen to the music you want to listen to ;) Just ask they are not that evil sly monsters you think they are (or at least most of them have a tiny bit of goodness far down into the abyss of their heart). They might even remember how it was like to be a kid back in the stone ages. Just a bird that have lost its wings (Broken down angel by Nazareth) Red strings of the cotton maze of life. She stretched after her...
Words: 2330 - Pages: 10
...help investors anticipate what is "likely" to happen to prices over time. Technical analysis uses a wide variety of charts that show price over time. One of them is candlestick chart. By the grace of Almighty Allah I have been assigned to prepare a project paper on ‘Making Effective Decision in Stock Market through Candlestick Chart Analysis’. I believe that I have tried all the way to follow the previous studies retaining my originality in writing the report. Any analytical criticism and creative suggestion on this concern will receive my heartiest welcome. 1.2 Origin of the report Each professional degree needs practical knowledge of the respective field of discipline to be fruitful. Our MBA program also has a Project Report program, relating to the exchange of theoretical knowledge into the real life practical situation. The report entitled “Making Effective Decision in Stock Market through Candlestick Chart Analysis”. During the project paper program, I was under the supervision and guidance of Md. Hafizur Rahman Khan, Lecturer, Department of Business Administration, Leading University, Sylhet, Bangladesh. 1.3 Objectives (i) Main Objective: The main objective of this study is to prepare an Project Paper on the specified topic working with some organizations data implementing the knowledge that have been gathered over the past few years at Leading University, Sylhet, Bangladesh. (ii) Specific Objectives: • To gather knowledge about candlestick...
Words: 4357 - Pages: 18
...thoughts, writings, inventions, as one’s own. It includes the incorporation of another person’s work from published or unpublished sources, without indicating that the material is derived from those sources. It includes the use of material obtained from the internet. (Senate Regulations 6.46)I confirm that I adhere to the School’s Policy on plagiarism. | The Unknown Economy Student Number: Supervisor: Degree Programme: BSc (Hons) Business and Management (Accounting) Department: Brunel Business School Date Submitted: 8th March 2012 Word Count: 7823 Abstract The rise in activity within the unknown economy in the middle of a global financial crisis is of no surprise to economists and researches. The majority of research is focused on defining the unknown economy, size, causes, and effects of government policies on unknown economic activities. However no evidence exists which focuses on any particular group within society hence this quantitative study examines the student population within Brunel University to determine the size, causes, ethical attitudes of respondents in regards to the unknown economy. Furthermore perceptions regarding policies are discussed which could be adopted to help reduce unknown economic activity. The study shows significant difference in perceptions towards the causes of the unknown economy and policies, which should be adopted to reduce the unknown economy. However the findings confirm morality and attitudes held by respondents...
Words: 11677 - Pages: 47
... blow their noses and clean their bottoms. But to remain cultured, stick to the Indian culture. It is better, politer and more suave (Poets tend to be chauvinists). However just to pin- prick your pride here is Wikipedia's article on 'Hin'glish. Don't make the silly mistakes pointed here. BTW as I said, poets are chauvinistic; if you prick my pride with a pin. Ouch! It swells! 2.) Intern in every possible break. Intern after college hours, if possible. There are also online internships possible. The online internships offered by the National Judicial Academy, Bhopal and the Volintern program of Nishith Desai Associates are doable. 3.) Research. Write papers. Write professional blogs. If you want to get into a corporate firm write on corporate law. If you IP is your field get cracking on IP topics. Look for call for papers here. (In your comments you may thank me for this link). 4.) In summers do summer courses. In winters do winter courses. With all this workload you will not remain a SPRING CHICKEN. But still, try doing a SPRING course. Soon from a chicken you will turn into a hen. An egg laying hen actually. If you do not change, you still will be a productive chick. In your CV you can be really cocky about this. WIPO has summer courses on IP law. ISIL has a course on international law...
Words: 893 - Pages: 4
...Wednesday at 12:00p.m., I interviewed with Dr. Thirumalai Kannan about becoming my research mentor and working in his lab. As a potential mentor, Dr. Kannan seems to be a better general mentor than a research mentor for me. He has a great personality and seems to really understand my concern. Within the hour of our meeting, he was extremely informative and let me know up front exactly would I should look for in a lab and how to go about assessing lab. He has several publications, one for instance: “ADP-Ribosylation of NLRP3 by Mycoplasma pneumoniae CARDS Toxin Regulates Inflammasome Activity”. This paper is based on the CARDs toxin that Dr. Kannan discovered after being told that he was wasting his time because it did not exist. This power...
Words: 766 - Pages: 4
...Allison's office (except for her chair) is covered - no, buried - in paper: printed-out emails, regular mail, departmental memos, receipts from the last conference she attended, a decade's worth of professional journals...well, you get the idea. The place is a monument to the paper products industry. Now, given that Allison does her clinical work in the operating room and doesn't see patients in her office, you might think that the mess is without consequence. After all, it only affects her, not the surgeons or the patients. Moreover, it only interferes with the administrative aspects of her job, not critical patient care issues. But you'd be wrong. Allison's hospital is also a teaching hospital, which means that she's expected to write grants to bring in funds for academic research and she's supposed to publish her findings. Want to guess how many A papers Allison has published in the past two years? Zero. She justifies her lack of academic productivity by explaining that her clinical responsibilities are so onerous that she has no time to find available grants and apply for them. To be fair, she does work a long day and she doesn't get as much academic time as she'd like. But when you watch her for a while, you see that's not the whole story. Paper shuffling It turns out that on days Allison works in her office, she's awfully busy. She spends time moving paper from the left side of the desk to the right side. She spends time...
Words: 2820 - Pages: 12
...and more common topic in contemporary popular culture such as films, TVs series, especially literatures, many fiction novels and mystery books have been the holy grail of their fans and scholars. People are showing greater interest in paranormal things which include vampire, werewolf, wizard, alien, superhero, or psychic abilities like telepathy, precognition, clairvoyance, and psychometry ever than before. On the other hand, according to David W. Moore’s statistic in 2001, about three in four Americans profess at least one paranormal belief, which is very unexpected for me. As far as I can see, there must be an inseparable relationship between these two phenomenon. What are the reasons behind...
Words: 871 - Pages: 4
...ethics and moral obligations are identified, the greater good to the communities is demonstrated through a primary theme; individual practices addressing social responsibilities within the communities that strengthen an ethical and moral lens. Our comparative analysis will address critical thinking processes defining conceivable responsibilities of the individuals to the communities, communities’ responsibilities to the individuals, and effects of social responsibilities on the communities. We will focus on the diverse Texas communities of the Shady Mountain sub-division of Leander (rural), the Shadow Glen sub-division of Manor (suburban), and the Kyle neighborhood (urban) (City of Kyle, n.d. and ShadowGlen HOA, 2014 and United States Census Bureau, 2010). Community Profiles Aside from venue differences, the Kyle neighborhood and Shadow Glen communityabideby formal Home Owner’s Association (HOA) agreements (City of Kyle, n.d. and ShadowGlen HOA, 2014). Comparably,the Shady Mountaincommunity has embraced individual social responsibility through adopting a framework of rules similar to an HOA. The communities abide by mandated and implied contractual agreements affordingleadership platforms, enabling individualistic ethics, and establishing a sense of community responsibilities...
Words: 968 - Pages: 4
...recommendations of a think tank of 15 leading financial economists in an attempt to provide direction on financial system reforms that might help anticipate and alleviate future Systemic Crisis. The report was written in 2008 in response to the crisis that was ongoing at that time. It is good to note that getting 15 scholars to agree on 37 recommendations is something worth of appraisal. However, one cannot but point that the report is somehow disjoint in its arrangement of chapters. I articulate that this slight disorder is because of the limitations of making 15 experts agree. This disjoint attribute has not prevented the report from being very constructive and direct in addressing very important policies and sensible issues relevant to reform. The paper has two central principles that the recommendation have been built on. The first is that policymakers have to consider how new regulations will affect not only individual firms, but also the financial setup as a whole. The second principal states that firms should be responsible for the costs of their failure and excessively risky positions. This principal aims at protecting taxpayers, the innocent bystanders, from the wrong doings of irresponsible corporate planning on the behalf of greedy market participants. These two principles can be considered the core of what is really the Squam Lake Group’s philosophy. Yet the report has its shortcomings. The...
Words: 4495 - Pages: 18
...global knowledge management system. In addition, it summarizes some of the key capabilities and technologies of the resulting knowledge management system, K-World. This chapter also examines some key implementation issues. Finally, the chapter investigates two key problems emerging from the use of the system after its introduction: search and client confidentiality, plus some of the emerging extensions for K-World. Keywords: Enterprise decision support; Knowledge management system; K-World; KPMG; Professional services “We are at the vanguard and will leap our competition.” Michael Turillo 1 Introduction In the early to mid 1980s, KPMG developed a unique vision about knowledge management captured in their concept of a “Shadow Partner” (Gladstone and Eccles 1995). Supporting clients was not...
Words: 10206 - Pages: 41
