Tax aggressiveness of taxpayers with heterogeneous income and uncertainty about taxable income
Year of publication: |
Dezember 2015
|
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Authors: | Diller, Markus ; Lorenz, Johannes |
Published in: |
FinanzArchiv : European journal of public finance. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 71.2015, 4, p. 506-530
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Subject: | tax aggressiveness | legal uncertainty | tax law | game theory | Einkommensteuer | Income tax | Risiko | Risk | Spieltheorie | Game theory | Steuervermeidung | Tax avoidance | Steuerrecht | Tax law | Steuerplanung | Tax planning |
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