Optimal income tax enforcement under prospect theory
Amedeo Piolatto and Gwenola Trotin
| Year of publication: |
February 2016
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|---|---|
| Authors: | Piolatto, Amedeo ; Trotin, Gwenola |
| Published in: |
Journal of public economic theory. - Malden, Mass. : Wiley-Blackwell, ISSN 1097-3923, ZDB-ID 1468434-2. - Vol. 18.2016, 1, p. 29-41
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| Subject: | Optimale Besteuerung | Optimal taxation | Rechtsdurchsetzung | Law enforcement | Prospect Theory | Prospect theory | Steuerprogression | Progressive taxation | Außenprüfung | Tax audit | Theorie | Theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/jpet.12143 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011473779