Tax policy measures to combat the SARS-CoV-2 pandemic and considerations to improve tax compliance : a behavioral perspective
Year of publication: |
2020
|
---|---|
Authors: | Alm, James ; Blaufus, Kay ; Fochmann, Martin ; Kirchler, Erich ; Mohr, Peter ; Olson, Nina E. ; Torgler, Benno |
Published in: |
FinanzArchiv : European journal of public finance. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 76.2020, 4, p. 396-428
|
Subject: | Covid-19 crisis | tax compliance | behavioral economics | behavioral taxation | Steuermoral | Tax compliance | Coronavirus | Verhaltensökonomik | Behavioral economics | Steuerpolitik | Tax policy |
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