The ghost of institutions past : history as an obstacle to fighting tax evasion?
Year of publication: |
2021
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Authors: | Kamm, Aaron ; Koch, Christian ; Nikiforakis, Nikos |
Published in: |
European economic review : EER. - Amsterdam : Elsevier, ISSN 0014-2921, ZDB-ID 207969-0. - Vol. 132.2021, p. 1-17
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Subject: | Tax evasion | Interdependence | Multiple equilibria | Path dependence | Experiment | Steuervermeidung | Tax avoidance | Theorie | Theory | Steuerstrafrecht | Criminal tax law | Pfadabhängigkeit | Steuerflucht | Cross-border tax evasion |
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