Fining tax evasion : is adjusting fines to level of income fairer than basing fines solely on the evaded amount?
Year of publication: |
2022
|
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Authors: | Muehlbacher, Stephan ; Sabitzer, Thomas |
Published in: |
FinanzArchiv : European journal of public finance. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 78.2022, 3, p. 291-311
|
Subject: | income-adjusted fines | day fines | tax evasion | tax compliance | retributive fairness | survey experiments | Experiment | Strafe | Punishment | Steuermoral | Tax compliance | Theorie | Theory | Steuerstrafrecht | Criminal tax law | Steuervermeidung | Tax avoidance |
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