The effects of changes in state tax enforcement on corporate income tax collections
Year of publication: |
2016
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Authors: | Gupta, Sanjay ; Lynch, Daniel P. |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 38.2016, 1, p. 125-143
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Subject: | state corporate income tax | tax enforcement | state income tax collections | Körperschaftsteuer | Corporate income tax | Ländersteuer | State tax | Besteuerungsverfahren | Taxation procedure | Einkommensteuer | Income tax |
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