Destination taxation and evasion : evidence from US inter-state commodity flows
Year of publication: |
2014
|
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Authors: | Fox, William F. ; Luna, LeAnn ; Schaur, Georg |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 57.2014, 1, p. 43-57
|
Subject: | Taxation | Evasion | Multijurisdictional | Steuerflucht | Cross-border tax evasion | Verbrauchsteuer | Excise tax | Steuervermeidung | Tax avoidance | Steuerstrafrecht | Criminal tax law | USA | United States | Theorie | Theory |
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