Searching for ghosts : who are the nonfilers and how much tax do they owe?
Year of publication: |
2001
|
---|---|
Authors: | Erard, Brian ; Ho, Chih-chin |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 81.2001, 1, p. 25-50
|
Subject: | Steuerstrafrecht | Criminal tax law | Steuermoral | Tax compliance | Steuerflucht | Cross-border tax evasion | Steuervermeidung | Tax avoidance | USA | United States | 1988 |
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