Statutory incidence and sales tax compliance : evidence from Wayfair
Year of publication: |
2022
|
---|---|
Authors: | Fox, William F. ; Hargaden, Enda Patrick ; Luna, LeAnn |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 213.2022, p. 1-22
|
Subject: | Sales tax | Compliance | State and local public finance | Statutory incidence | Umsatzsteuer | Steuermoral | Tax compliance | Steuerstrafrecht | Criminal tax law |
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