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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| Medienart: | Elektronisch Buch |
| Sprache: | Englisch |
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