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~person:"Kirchler, Erich"
~person:"Nishimura, Yukihiro"
~subject:"Tax avoidance"
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Tax avoidance
Besteuerungsverfahren
11
Taxation procedure
11
Steuermoral
7
Steuervermeidung
7
Tax compliance
7
Theorie
5
Theory
5
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Selbstständige
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Steuerstrafrecht
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Tax audit
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Tax competition
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Cognition
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Finanzmarkt
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Kirchler, Erich
Nishimura, Yukihiro
Slemrod, Joel
9
Pomeranz, Dina
7
Spinnewijn, Johannes
7
Alm, James
6
Bardsley, Peter
6
Hurst, Erik
6
Li, Geng
6
Piolatto, Amedeo
6
Pugsley, Benjamin
6
De Neve, Jan-Emmanuel
5
Imbert, Clement
5
Jacob, Martin
5
Luts, Maarten
5
Pappadà, Francesco
5
Singhal, Monica
5
Tsankova, Teodora
5
Carrillo, Paul E.
4
Cavelti, Luzius U.
4
Erard, Brian
4
Hindriks, Jean
4
Jaag, Christian
4
Smart, Michael
4
Spengel, Christoph
4
Thoresen, Thor Olav
4
Yeşin, Pınar
4
Zylberberg, Yanos
4
Aizenman, Joshua
3
Caballé, Jordi
3
Clifford, Sarah
3
Desai, Mihir A.
3
Dumitrescu, Ariadna
3
Feinstein, Jonathan S.
3
Hebous, Shafik
3
Jia, Zhiyang
3
Løyland, Knut
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LIDAM discussion paper CORE
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CESifo economic studies : a joint initiative of the University of Munich's Center for Economic Studies and the Ifo Institute
1
Discussion paper / Economics series / Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät
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Discussion paper / Humboldt-Universität zu Berlin, Sonderforschungsbereich 373 Quantifikation und Simulation Ökonomischer Prozesse
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ECONIS (ZBW)
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1
The compliance dilemma of theglobal minimum tax
Hindriks, Jean
;
Nishimura, Yukihiro
-
2022
Persistent link: https://www.econbiz.de/10013179716
Saved in:
2
Why minimum corporate income taxation can make the high-tax countries worse off : the compliance dilemma
Hindriks, Jean
;
Nishimura, Yukihiro
-
2021
Persistent link: https://www.econbiz.de/10012798884
Saved in:
3
Why minimum corporate income taxation can make the high-tax countries worse off : the compliance dilemma
Hindriks, Jean
;
Nishimura, Yukihiro
-
2021
Persistent link: https://www.econbiz.de/10012623711
Saved in:
4
Do audits deter or provoke future tax noncompliance? : evidence on self-employed taxpayers
Beer, Sebastian
;
Kasper, Matthias
;
Kirchler, Erich
; …
- In:
CESifo economic studies : a joint initiative of the …
66
(
2020
)
3
,
pp. 248-264
Persistent link: https://www.econbiz.de/10012313277
Saved in:
5
The backfiring effect of auditing on tax compliance
Mendoza, Juan P.
;
Wielhouwer, Jacco L.
;
Kirchler, Erich
- In:
Journal of economic psychology : research in economic …
62
(
2017
),
pp. 284-294
Persistent link: https://www.econbiz.de/10011757544
Saved in:
6
Mental accounting and the impact of tax penalty and audit frequency on the declaration of income : an experimental analysis
Maciejovsky, Boris
;
Kirchler, Erich
;
Schwarzenberger, …
-
2001
Persistent link: https://www.econbiz.de/10001581570
Saved in:
7
Mental accounting and the impact of tax penalty and audit frequency on the declaration of income : an experimental analysis
Maciejovsky, Boris
;
Kirchler, Erich
;
Schwarzenberger, …
-
2001
Persistent link: https://www.econbiz.de/10001584011
Saved in:
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