Advance tax payment and tax evasion : expected utility analysis
Year of publication: |
2014
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Authors: | Morita, Keisuke |
Published in: |
The Singapore economic review : journal of the Economic Society of Singapore and the Department of Economics, National University of Singapore. - Hackensack, NJ [u.a.] : World Scientific, ISSN 0217-5908, ZDB-ID 231534-8. - Vol. 59.2014, 2, p. 1-8
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Subject: | Advance tax payments | expected utility theory | tax evasion | Theorie | Theory | Steuerflucht | Cross-border tax evasion | Steuervermeidung | Tax avoidance | Erwartungsnutzen | Expected utility | Steuerstrafrecht | Criminal tax law | Einkommensteuer | Income tax | Entscheidung unter Unsicherheit | Decision under uncertainty |
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