Breaking the norms : when is evading inheritance taxes socially acceptable?
Year of publication: |
March 2018
|
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Authors: | Abraham, Martin ; Lorek, Kerstin ; Richter, Friedemann ; Wrede, Matthias |
Published in: |
European journal of political economy. - Amsterdam [u.a.] : Elsevier, ISSN 0176-2680, ZDB-ID 623005-2. - Vol. 52.2018, p. 85-102
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Subject: | Tax compliance | Social norms | Tax evasion | Inheritance tax | Steuermoral | Erbschaftsteuer | Steuervermeidung | Tax avoidance | Soziale Norm | Social norm | Steuerstrafrecht | Criminal tax law | Theorie | Theory |
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