Strategic tax planning for state tax amnesties : evidence from eligibility period restrictions
Year of publication: |
2013
|
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Authors: | Ross, Justin M. ; Buckwalter, Neal D. |
Published in: |
Public finance review : PFR. - Thousand Oaks, Calif. : Sage, ISSN 1091-1421, ZDB-ID 1358400-5. - Vol. 41.2013, 3, p. 275-301
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Subject: | tax amnesty | tax planning | tax delinquency | Steuerstrafrecht | Criminal tax law | Straffreiheit | Exemption from punishment | Steuerplanung | Tax planning | Ländersteuer | State tax |
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