Do higher tax rates encourage/discourage tax compliance?
Year of publication: |
2013
|
---|---|
Authors: | Freire-Serén, María Jesús ; Panadés i Martí, Judith |
Published in: |
Modern economy. - Irvine, Calif. : Scientific Research Publishing, ISSN 2152-7245, ZDB-ID 2598760-4. - Vol. 4.2013, 12, p. 809-817
|
Subject: | Tax Evasion | Tax Non-Compliance | Tax Rate | Steuermoral | Tax compliance | Steuervermeidung | Tax avoidance | Steuertarif | Tax rate | Theorie | Theory | Einkommensteuer | Income tax | Steuerstrafrecht | Criminal tax law |
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