Does an uncertain tax system encourage "aggressive tax planning"?
Year of publication: |
March 2014
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Authors: | Alm, James |
Published in: |
Economic analysis and policy : EAP ; journal of the Economic Society of Australia. - Amsterdam [u.a.] : Elsevier, ISSN 0313-5926, ZDB-ID 2439247-9. - Vol. 44.2014, 1, p. 30-38
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Subject: | Tax avoidance | Tax evasion | Uncertainty | Norms | Steuervermeidung | Steuerplanung | Tax planning | Theorie | Theory | Steuerstrafrecht | Criminal tax law | Steuerflucht | Cross-border tax evasion | Risiko | Risk | Einkommensteuer | Income tax |
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