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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Medienart: | Elektronisch Buch |
Sprache: | Englisch |
Veröffentlicht: |
2009
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In: | Jahr: 2009 |
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Volltext (kostenfrei) |
Verfügbarkeit prüfen: | HBZ Gateway |