Once bitten, twice shy? : the lasting impact of enforcement on tax compliance
Year of publication: |
February 2018
|
---|---|
Authors: | DeBacker, Jason ; Heim, Bradley T. ; Anh Tran ; Yuskavage, Alexander |
Published in: |
The journal of law & economics. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0022-2186, ZDB-ID 218304-3. - Vol. 61.2018, 1, p. 1-35
|
Subject: | Steuerrecht | Tax law | Rechtsdurchsetzung | Law enforcement | Steuermoral | Tax compliance | Außenprüfung | Tax audit | USA | United States | 2006-2009 |
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