Taking the high road? : compliance with commuter tax allowances and the role of evasion spillovers
Year of publication: |
November 2016
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Authors: | Paetzold, Jörg ; Winner, Hannes |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 143.2016, p. 1-14
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Subject: | Tax evasion | Self-reporting | Tax deductions | Spillover effects | Spillover-Effekt | Spillover effect | Steuervermeidung | Tax avoidance | Steuervergünstigung | Tax incentive | Pendelverkehr | Commuting | Steuerstrafrecht | Criminal tax law | Theorie | Theory |
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Taking the high road? : compliance with commuter tax allowances and the role of evasion spillovers
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