Cash and the hidden economy : experimental evidence on fighting tax evasion in small business transactions
Year of publication: |
2023
|
---|---|
Authors: | Chan, Ho Fai ; Dulleck, Uwe ; Fooken, Jonas ; Moy, Naomi ; Torgler, Benno |
Published in: |
Journal of business ethics : JBE. - Dordrecht : Springer, ISSN 1573-0697, ZDB-ID 1478688-6. - Vol. 185.2023, 1, p. 89-114
|
Subject: | Schattenwirtschaft | Underground economy | Steuerstrafrecht | Criminal tax law | KMU | SME | Steuervermeidung | Tax avoidance | Experiment |
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