Tax evasion, behavioral microsimulation models and flat-rate tax reforms : analysis for Italy
Year of publication: |
2023
|
---|---|
Authors: | Albarea, Andrea ; Bernasconi, Michele ; Marenzi, Anna ; Rizzi, Dino |
Published in: |
Public finance review : PFR. - Thousand Oaks, Calif. : Sage, ISSN 1552-7530, ZDB-ID 2070401-X. - Vol. 51.2023, 2, p. 262-310
|
Subject: | fiscal reforms | reference dependent preferences | tax evasion | Steuerreform | Tax reform | Italien | Italy | Steuervermeidung | Tax avoidance | Steuerstrafrecht | Criminal tax law | Steuerflucht | Cross-border tax evasion |
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