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~isPartOf:"International tax and public finance"
~isPartOf:"National tax journal"
~person:"Gemmell, Norman"
~subject:"Steuermoral"
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Steuermoral
Einkommensteuer
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Income tax
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Gemmell, Norman
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International tax and public finance
National tax journal
Fiscal studies : the journal of the Institute for Fiscal Studies
1
Victoria University of Wellington Working Paper in Public Finance
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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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2
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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