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...
Autor principal: | |
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Tipo de documento: | Electrónico Libro |
Lenguaje: | Inglés |
Publicado: |
2009
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En: | Año: 2009 |
Acceso en línea: |
Volltext (kostenfrei) |
Verificar disponibilidad: | HBZ Gateway |