Tax Compliance as a Social Norm and the Deterrent Effect of Investigations

In this paper we focus on the effects of investigations on tax compliance. In a very general model we explain the direct and indirect effects of investigations and analyse taxpayers’ response to an increase in the probability of audit when tax compliance is a social norm. We define the different ele...

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Bibliographic Details
Main Author: David Ulph (Author)
Contributors: Richard Thomas ; Marisa Ratto
Format: Electronic Book
Language:English
Online Access: Volltext (kostenfrei)
Check availability: HBZ Gateway
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Research