Can strategic uncertainty help deter tax evasion? : an experiment on auditing rules
Year of publication: |
2014
|
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Authors: | Tan, Fangfang ; Yim, Andrew |
Published in: |
Journal of economic psychology : research in economic psychology and behavioral economics. - Amsterdam [u.a.] : Elsevier, ISSN 0167-4870, ZDB-ID 865181-4. - Vol. 40.2014, p. 161-174
|
Subject: | Tax auditing | Tax compliance | Strategic uncertainty | Behavioral dynamics | Laboratory experiment | Entscheidung unter Unsicherheit | Decision under uncertainty | Experiment | Steuermoral | Theorie | Theory | Steuerstrafrecht | Criminal tax law | Steuervermeidung | Tax avoidance |
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