Presumptive Collection : A Prospect Theory Approach to Increasing Small Business Tax Compliance
| Year of publication: |
2014
|
|---|---|
| Authors: | Thomas, Kathleen DeLaney |
| Publisher: |
[2014]: [S.l.] : SSRN |
| Subject: | KMU | SME | Steuermoral | Tax compliance | Prospect Theory | Prospect theory | Besteuerungsverfahren | Taxation procedure |
| Description of contents: |
The lack of progress over ...
|
| Extent: | 1 Online-Ressource (58 p) |
|---|---|
| Type of publication: | Book / Working Paper |
| Language: | English |
| Notes: | In: 67 Tax Law Rev. 111 (2013) Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments August 26, 2013 erstellt |
| Classification: | E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation ; H20 - Taxation, Subsidies, and Revenue. General ; H21 - Efficiency; Optimal Taxation ; H23 - Externalities; Redistributive Effects ; Environmental Taxes and Subsidies ; H25 - Business Taxes and Subsidies ; H26 - Tax Evasion ; H29 - Taxation, Subsidies, and Revenue. Other ; K34 - Tax Law ; D81 - Criteria for Decision-Making under Risk and Uncertainty ; A12 - Relation of Economics to Other Disciplines ; K42 - Illegal Behavior and the Enforcement of Law |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013063158