Would individuals renounce their us citizenship to avoid tax compliance costs? : an experiment on the impact of the Foreign Account Tax Compliance Act (FATCA)
Year of publication: |
2023
|
---|---|
Authors: | Lee, Jonathan E. ; Correia, Candice ; Correia, John ; Axelton, Zhuoli |
Published in: |
Advances in taxation. - Bingley : Emerald, ZDB-ID 2401800-4. - Vol. 30.2023, p. 105-144
|
Subject: | FATCA | Renunciation of citizenship | Tax burden | Tax compliance | Tax compliance costs | Tax policy | Steuermoral | Befolgungskosten | Compliance costs | Besteuerungsverfahren | Taxation procedure | Steuervermeidung | Tax avoidance | Steuerbelastung |
-
Tax compliance costs : a review of cost burdens and cost structures
Eichfelder, Sebastian, (2014)
-
Factors affecting corporate income tax compliance costs of SMEs in Bosnia and Herzegovina
Lavic, Vernesa, (2023)
-
Legenzova, Renata, (2017)
- More ...
-
InfoSec Process Action Model (IPAM) : targeting insiders' weak password behavior
Curry, Michael, (2019)
-
Axelton, Zhuoli, (2019)
-
A practical guide to SEC financial reporting and disclosures for successful regulatory crowdfunding
Axelton, Zhuoli, (2023)
- More ...