Does Enforcement Reduce Voluntary Tax Compliance?
Governments generally use enforcement methods, such as audits and the imposition of penalties, to deter noncompliance with tax laws. Although this approach is consistent with most economic modeling of tax compliance, some scholars caution that enforcement may backfire, “crowding out” taxpayers’ intr...
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| Tipo de documento: | Electrónico Libro |
| Lenguaje: | Inglés |
| Publicado: |
2018
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| En: | Año: 2018 |
| Acceso en línea: |
Volltext (kostenfrei) |
| Verificar disponibilidad: | HBZ Gateway |