Voluntary disclosure of evaded taxes : increasing revenue, or increasing incentives to evade?
Dominika Langenmayr
| Year of publication: |
July 2017
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|---|---|
| Authors: | Langenmayr, Dominika |
| Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 151.2017, p. 110-125
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| Subject: | Tax evasion | Voluntary disclosure | Self-reporting | Unternehmenspublizität | Corporate disclosure | Steuervermeidung | Tax avoidance | Steuerstrafrecht | Criminal tax law | Steuermoral | Tax compliance | Auskunftspflicht | Disclosure regulation | Theorie | Theory | Anreiz | Incentives | Steuerflucht | Cross-border tax evasion | Selbstverpflichtung | Voluntary agreement |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jpubeco.2015.08.007 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011906809