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Relative tax rates, proximity, and cigarette tax noncompliance : evidence from a national sample of littered cigarette packs
Wang, Shu; Merriman, David F.; Chaloupka, Frank J. - In: Public finance review : PFR 47 (2019) 2, pp. 276-311
Persistent link: https://www.econbiz.de/10011979400
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Using dynamic panel methods to estimate shadow economies around the world : 1984 - 2006
Alm, James; Embaye, Abel - In: Public finance review : PFR 41 (2013) 5, pp. 510-543
Persistent link: https://www.econbiz.de/10010235566
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The indirect effects of auditing taxpayers
Ratto, Marisa; Thomas, Richard; Ulph, David - In: Public finance review : PFR 41 (2013) 3, pp. 317-333
Persistent link: https://www.econbiz.de/10010336700
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EITC and the self-employed : real or reporting effects?
Kuka, Elira - In: Public finance review : PFR 42 (2014) 6, pp. 691-719
Persistent link: https://www.econbiz.de/10010457623
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Mental accounting and tax compliance : experimental evidence for the effect of mental segregation of tax due and revenue on compliance
Muehlbacher, Stephan; Hartl, Barbara; Kirchler, Erich - In: Public finance review : PFR 45 (2017) 1, pp. 118-139
Persistent link: https://www.econbiz.de/10011703692
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Growth effects of VAT evasion and enforcement
McClellan, Chandler - In: Public finance review : PFR 47 (2019) 3, pp. 530-557
Persistent link: https://www.econbiz.de/10012014219
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Tax incentives and noncompliance : evidence from Swedish micro data
Alstadsæter, Annette; Jacob, Martin - In: Public finance review : PFR 46 (2018) 4, pp. 609-634
Persistent link: https://www.econbiz.de/10012151252
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The effect of audit activity on tax declaration : evidence on small businesses in Italy
D'Agosto, Elena; Manzo, Marco; Pisani, Stefano; … - In: Public finance review : PFR 46 (2018) 1, pp. 29-57
Persistent link: https://www.econbiz.de/10011900549
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Experimental evidence on mixing modes in income tax evasion
Cummings, Ronald G.; Martinez-Vazquez, Jorge; McKee, … - In: Public finance review : PFR 34 (2006) 6, pp. 663-686
Persistent link: https://www.econbiz.de/10003392265
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Corporate taxes, patent shifting, and anti-avoidance rules : empirical evidence
Baumann, Martina; Boehm, Tobias; Knoll, Bodo; Riedel, Nadine - In: Public finance review : PFR 48 (2020) 4, pp. 467-504
Persistent link: https://www.econbiz.de/10012230897