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Behavioral responses to taxpayer audits : evidence from random taxpayer inquiries
Gemmell, Norman; Ratto, Marisa - In: National tax journal 65 (2012) 1, pp. 33-57
Persistent link: https://www.econbiz.de/10009562071
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Are survey-based self-employment income underreporting estimates biased? : new evidence from matched register and survey data
Cabral, Ana Cinta G.; Gemmell, Norman; Alinaghi, Nazila - In: International tax and public finance 28 (2021) 2, pp. 284-322
Persistent link: https://www.econbiz.de/10012495924
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Cheating in Europe : underreporting of self-employment income in comparative perspective
Kukk, Merike; Paulus, Alari; Stæhr, Karsten - In: International tax and public finance 27 (2020) 2, pp. 363-390
Persistent link: https://www.econbiz.de/10012226564