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accessRights:"restricted"
~person:"Hechtner, Frank"
~type_genre:"Article in journal"
~type_genre:"Aufsatzsammlung"
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Search: subject_exact:"Steuerbemessungsgrundlage"
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Befolgungskosten
2
Besteuerungsverfahren
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Compliance costs
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compliance cost measurement
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cost measurement error
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e-government
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Hechtner, Frank
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Public finance review : PFR
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The income tax compliance costs of private households : empirical evidence from Germany
Blaufus, Kay
;
Hechtner, Frank
;
Jarzembski, Janine K.
- In:
Public finance review : PFR
47
(
2019
)
5
,
pp. 925-966
Persistent link: https://www.econbiz.de/10012122005
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2
Tax compliance costs : cost burden and cost reliability
Eichfelder, Sebastian
;
Hechtner, Frank
- In:
Public finance review : PFR
46
(
2018
)
5
,
pp. 764-792
Persistent link: https://www.econbiz.de/10012151775
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