Discretionary policy, strategic complementarity and tax evasion : a strategic analysis of the Italian audit mechanism
Year of publication: |
April 2016
|
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Authors: | Chiarini, Bruno ; Monteleone, Simona |
Published in: |
Economia politica : journal of analytical and institutional economics. - [Bologna] : il Mulino, ISSN 1120-2890, ZDB-ID 852322-8. - Vol. 33.2016, 1, p. 99-117
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Subject: | Tax evasion | Tax compliance | Audit selection mechanism | Complementarity | Italien | Italy | Steuermoral | Steuervermeidung | Tax avoidance | Steuerstrafrecht | Criminal tax law | Spieltheorie | Game theory |
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