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Tax-haven investors and corporate profitability : evidence of profit shifting by German affiliates of multinational firms
Godar, Sarah - In: FinanzArchiv : public finance analysis 77 (2021) 4, pp. 345-375
Persistent link: https://www.econbiz.de/10012813919
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The impact of public income tax return disclosure on tax avoidance and tax evasion : insights from an agent-based model
Diller, Markus; Lorenz, Johannes; Meier, David - In: FinanzArchiv : public finance analysis 79 (2023) 3, pp. 235-274
Persistent link: https://www.econbiz.de/10014434733
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Base erosion, profit shifting and developing countries
Crivelli, Ernesto; Mooij, Ruud A. de; Keen, Michael - In: FinanzArchiv : public finance analysis 72 (2016) 3, pp. 268-301
Persistent link: https://www.econbiz.de/10011648723
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Timing of penalties, tax rates, and tax evasion
Lee, Kangoh - In: FinanzArchiv : public finance analysis 71 (2015) 1, pp. 37-52
Persistent link: https://www.econbiz.de/10011446996
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Mental accounting of self-employed taxpapers : on the mental segregation of the net income and the tax due
Muehlbacher, Stephan; Kirchler, Erich - In: FinanzArchiv : public finance analysis 69 (2013) 4, pp. 412-438
Persistent link: https://www.econbiz.de/10010240339
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Tax preparers and tax evasion : punishing tax payers or tax preparers?
Marchese, Carla; Venturini, Andrea - In: FinanzArchiv : public finance analysis 76 (2020) 2, pp. 191-214
Persistent link: https://www.econbiz.de/10012602320
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Fining tax evasion : is adjusting fines to level of income fairer than basing fines solely on the evaded amount?
Muehlbacher, Stephan; Sabitzer, Thomas - In: FinanzArchiv : public finance analysis 78 (2022) 3, pp. 291-311
Persistent link: https://www.econbiz.de/10013462897
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Income underreporting by the self-employed in Switzerland : an international comparison
Schmutz, Felix - In: FinanzArchiv : public finance analysis 74 (2018) 4, pp. 481-534
Persistent link: https://www.econbiz.de/10011955559
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Does culture matter? : Tax morale in an East-West-German comparison
Torgler, Benno - In: FinanzArchiv : public finance analysis 59 (2002/2003) 4, pp. 504-528
Persistent link: https://www.econbiz.de/10001860732
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Narrative and tax compliance
Morse, Susan C. - In: FinanzArchiv : public finance analysis 69 (2013) 4, pp. 469-486
Persistent link: https://www.econbiz.de/10010240335