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~person:"Gemmell, Norman"
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behavioral responses
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Tax evasion
1
audit perceptions
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tax evasion
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tax gap
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Gemmell, Norman
Giertz, Seth
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Miller, Grant
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Miranda, Alfonso
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Bhalotra, Sonia R.
5
Brülhart, Marius
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Venkataramani, Atheendar S.
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Nitsi, Elisavet I.
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Université Paris-Dauphine (Paris IX)
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Victoria Business School, Victoria University of Wellington
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1
The Tax Gap: A Methodological Review
Gemmell, Norman
;
Hasseldine, John
-
Victoria Business School, Victoria University of Wellington
-
2012
conceptually flawed because it fails to capture
behavioral
responses
by taxpayers adequately. Our second contribution is to review …
Persistent link: https://www.econbiz.de/10010904157
Saved in:
2
Behavioral
responses
to taxpayer audits: Evidence from random taxpayer inquiries
Ratto, Marisa
;
Gemmell, Norman
-
Université Paris-Dauphine (Paris IX)
-
2012
, and hence their
behavioral
responses
to, audits. Comparing samples of randomly selected audited and non-audited UK …
Persistent link: https://www.econbiz.de/10010708584
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