Tax evasion and corruption : endogenous deterrence and the perverse effects of fines
Year of publication: |
2011
|
---|---|
Authors: | Acconcia, Antonio ; D'Amato, Marcello ; Martina, Riccardo |
Published in: |
Studi economici : rivista quadrimestrale. - Napoli : Fac., ISSN 0039-2928, ZDB-ID 428979-1. - Vol. 65.2010, 2, p. 31-53
|
Subject: | Korruption | Corruption | Theorie | Theory | Steuerstrafrecht | Criminal tax law | Strafe | Punishment | Steuervermeidung | Tax avoidance | Steuerflucht | Cross-border tax evasion |
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