Tax compliance costs : cost burden and cost reliability
Sebastian Eichfelder and Frank Hechtner
| Year of publication: |
2018
|
|---|---|
| Authors: | Eichfelder, Sebastian ; Hechtner, Frank |
| Published in: |
Public finance review : PFR. - Thousand Oaks, Calif. : Sage, ISSN 1552-7530, ZDB-ID 2070401-X. - Vol. 46.2018, 5, p. 764-792
|
| Subject: | compliance cost measurement | cost measurement error | nonresponse bias | temporal framing | questionnaire framing | e-government | Befolgungskosten | Compliance costs | Kosten | Costs | Messung | Measurement | Systematischer Fehler | Bias | Besteuerungsverfahren | Taxation procedure | Statistischer Fehler | Statistical error |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/1091142117691603 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012151775