The effects of penalty information on tax compliance : evidence from a New Zealand field experiment
Year of publication: |
September 2018
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Authors: | Gemmell, Norman ; Ratto, Marisa |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 71.2018, 3, p. 547-588
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Subject: | goods and service tax | late payment penalties | tax experiment | tax evasion | Neuseeland | New Zealand | Steuermoral | Tax compliance | Experiment | Steuervermeidung | Tax avoidance | Steuerstrafrecht | Criminal tax law | Umsatzsteuer | Sales tax | Strafe | Punishment |
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