A New Era of Tax Enforcement: From 'Big Stick' to Responsive Regulation
This Article explores the economics of crime and compliance as the dominant approach to U.S. tax enforcement of the past three and a half decades. It evaluates the key advantages and disadvantages of the economic model as well as its application to tax. The Article then addresses the multiplicity of...
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Format: | Electronic Book |
Language: | English |
Published: |
2009
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In: | Year: 2009 |
Online Access: |
Volltext (kostenfrei) |
Check availability: | HBZ Gateway |