Extent: | application/pdf |
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Series: | |
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Lars P. Feld, University of Heidelberg, Alfred-Weber-Institute, Chair of Public Economics, Grabengasse 14, D-69117 Heidelberg, University, Germany, email: lars.feld@awi.uni-heidelberg.de. Benno Torgler, The School of Economics and Finance, Level 8, Z Block, Gardens Point Campus, 2 George Street, Brisbane, QLD 4001, Australia, email: benno.torgler@qut.edu.au. We would like to thank Andreas Schmidt (University of Cologne) for valuable research assistance in coll¬ecting the data on fines and auditing in (West and East) Germany, and Birger Nerré, Doris Aebi, Jan Schnellenbach, and partici¬pants of the 2006 National Tax Association Conference in Boston for helpful comments and suggestions. Number 209 4 pages long |
Classification: | H26 - Tax Evasion ; H73 - Interjurisdictional Differentials and Their Effects ; D78 - Positive Analysis of Policy-Making and Implementation ; C93 - Field Experiments |
Source: |
Persistent link: https://www.econbiz.de/10005416599