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Field: Taxation and Compliance Studies

UNDERSTANDING THE COMPLIANCE BEHAVIOUR OF MALAYSIAN INDIVIDUAL TAXPAYERS USING A MIXED METHOD APPROACH

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Ern Chen Loo, Margaret McKerchar, Ann Hansford

Year: 2009
Citations: 70

This article reports on the findings of a mixed method study that was conducted to investigate the impact of the introduction of self assessment on the compliance behaviour of individual taxpayers in Malaysia. The likely impact of this change was uncertain given inconclusive evidence in the literatu...

Social SciencesEconomics, Econometrics and FinanceEconomics and Econometrics
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Microcredit and Domestic Violence in Bangladesh: An Exploration of Selection Bias Influences

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Ashish Bajracharya, Sajeda Amin

Journal: DemographyYear: 2013Citations: 67

This article explores the relationship between women's participation in microcredit groups and domestic violence in Bangladesh. Several recent studies have raised concern about microcredit programs by reporting higher levels of violence among women who are members. These results, however, may be att...

Social SciencesEconomics, Econometrics and FinanceEconomics and EconometricsOpen Access
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Trust, trust games and stated trust: Evidence from rural Bangladesh

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Olof Johansson‐Stenman, Minhaj Mahmud, Peter Martinsson

Journal: Journal of Economic Behavior & OrganizationYear: 2011Citations: 66
Social SciencesSafety ResearchExperimental Behavioral Economics StudiesOpen Access
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Exploring accounting presence and absence: case studies from Bangladesh

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Kerry Jacobs, Jeff Kemp

Journal: Accounting Auditing & Accountability JournalYear: 2002Citations: 65

This paper explores accounting presences and absences in the daily life of three Bangladeshi small traders. By exploring the margins of accounting it is possible to better understand why we do and do not do accounting. Two different ideas are explored. Based on the work of Boden it is suggested that...

Social SciencesEconomics, Econometrics and FinanceEconomics and Econometrics
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The effect of the informal sector on sustainable development: Evidence from developing countries

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Nahid Sultana, Mohammad Mafizur Rahman, Rasheda Khanam

Journal: Business Strategy & DevelopmentYear: 2022Citations: 62

Abstract This study aims to explore the impact of the informal sector on the sustainability of development. A large panel data set of 50 developing countries that spans over 2010–2019 has been utilized to this end while the informal sector is evaluated in terms of working poverty. Selecting indicato...

Social SciencesEconomics, Econometrics and FinanceEconomics and EconometricsOpen Access
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A bibliometric analysis of socially responsible investment sukuk literature

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Mahfuzur Rahman, Che Ruhana Isa, Teng‐Tsai Tu, Moniruzzaman Sarker et al.

Journal: Asian Journal of Sustainability and Social ResponsibilityYear: 2020Citations: 61

Abstract Despite the impressive growth of socially responsible investment (SRI) Sukuk (Islamic bond) over the last five years, a handful of comprehensive research is documented in literature. Hence, the aim of this study is to systematically explore and cluster the SRI Sukuk literature to offer comp...

Social SciencesBusiness, Management and AccountingAccountingOpen Access
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Models of Public Service Reform: A Problem-Solving Approach

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Willy McCourt

Journal: World Bank policy research working paperYear: 2013Citations: 60

No AccessPolicy Research Working Papers27 Jun 2013Models of Public Service Reform: A Problem-Solving ApproachAuthors/Editors: Willy McCourtWilly McCourthttps://doi.org/10.1596/1813-9450-6428SectionsAboutPDF (0.5 MB) ToolsAdd to favoritesDownload CitationsTrack Citations ShareFacebookTwitterLinked In...

Social SciencesPolitical Science and International RelationsAsian Industrial and Economic Development
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Migration, labor and women’s empowerment: Evidence from an agricultural value chain in Bangladesh

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Alan de Brauw, Berber Kramer, Mike Murphy

Journal: World DevelopmentYear: 2021Citations: 55

As a substantial portion of the rural labor force migrates to urban areas, it is commonly assumed that women could take over traditionally male tasks in agricultural production, with potentially empowering outcomes for women. We study how changes in the supply of labor may influence female labor par...

Social SciencesEconomics, Econometrics and FinanceEconomics and EconometricsOpen Access
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Does corruption foster growth in Bangladesh?

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Biru Paksha Paul

Journal: International Journal of Development IssuesYear: 2010Citations: 55

Purpose The purpose of the paper is to unveil the relationship between corruption and economic growth in Bangladesh. Design/methodology/approach The paper is designed to combine both theory and empirical work. Findings Bangladesh poses a positive relation between corruption and growth. This relation...

Social SciencesSociology and Political ScienceCorruption and Economic Development
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The effect of taxation on sustainable development goals: evidence from emerging countries

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Md. Abdul Halim, Md. Mominur Rahman

Journal: HeliyonYear: 2022Citations: 54

The purpose of the study is to examine the effects of the corporate tax rate on sustainable development in the BRIC and CIVETS countries. This research employs a panel dataset for 2000-2021 years and applies panel data regression model to analyse the data. The study confirms the results checking the...

Social SciencesEconomics, Econometrics and FinanceEconomics and EconometricsOpen Access
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Role of Islamic microfinance in women’s empowerment: evidence from Rural Development Scheme of Islami Bank Bangladesh Limited

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Md. Saiful Islam

Journal: ISRA International Journal of Islamic FinanceYear: 2020Citations: 54

Purpose The purpose of this study is to investigate the impact of Islamic microfinance services (IMFS) on women’s empowerment in rural Bangladesh. Design/methodology/approach The study is based on a multi-stage sampling technique. The primary data are collected through a face-to-face survey of 389 w...

Social SciencesEconomics, Econometrics and FinanceEconomics and EconometricsOpen Access
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Impact of taxes on the 2030 agenda for sustainable development: Evidence from Organization for Economic Co-operation and Development (OECD) countries

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Md. Mominur Rahman

Journal: Regional SustainabilityYear: 2023Citations: 53

Multiple ecological and socioeconomic problems have occurred worldwide, raising the awareness of sustainability. This study aims to examine the impact of taxes on Sustainable Development Goals (SDGs) in the context of Organization for Economic Co-operation and Development (OECD) countries. This rese...

Social SciencesEconomics, Econometrics and FinanceEconomics and EconometricsOpen Access
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Public policies and tax evasion: evidence from SAARC countries

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Azharul Islam, Md. Harun Ur Rashid, Syed Zabid Hossain, Rubayyat Hashmi

Journal: HeliyonYear: 2020Citations: 53

In compliance with the socioeconomic theory, the study has strived to investigate the impact of economic and non-economic public policies on tax evasion using panel data of 7 SAARC countries covering the period from 1998 to 2015. The study has applied the ordinary least square with fixed effect and ...

Social SciencesEconomics, Econometrics and FinanceEconomics and EconometricsOpen Access
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Cultural norms, economic incentives and women’s labour market behaviour: empirical insights from Bangladesh

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James Heintz, Naila Kabeer, Simeen Mahmud

Journal: Oxford Development StudiesYear: 2017Citations: 53

This article was published in Oxford Development Studies [© 2017 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group] and the definite version is available at: https://doi.org/10.1080/13600818.2017.1382464 The Article's website is at: https://www.tandfonline.com/doi...

Social SciencesEconomics, Econometrics and FinanceEconomics and EconometricsOpen Access
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Small Firms’ Formalisation: The Stick Treatment

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Giacomo De Giorgi, Matthew Ploenzke, Aminur Rahman

Journal: The Journal of Development StudiesYear: 2017Citations: 53

Firm informality is pervasive throughout the developing world, Bangladesh being no exception. The informal status of many firms substantially reduces the tax basis and therefore impacts the provision of public goods. The literature on encouraging formalisation has predominantly focused on reducing t...

Social SciencesEconomics, Econometrics and FinanceEconomics and EconometricsOpen Access
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