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Tax rates, tax administration and income tax evasion in Switzerland
Pommerehne, Werner W.; Weck-Hannemann, Hannelore - 1989
Persistent link: https://www.econbiz.de/10000778930
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Tax morale, tax evasion and the choice of policy instruments in different political systems
Pommerehne, Werner W. - 1993
Persistent link: https://www.econbiz.de/10000874676
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Tax morale, tax evasion and the choice of policy instruments in different political systems
Pommerehne, Werner W. - In: Public finance 49 (1994), pp. 52-69
Persistent link: https://www.econbiz.de/10001333617
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The effects of tax administration on tax morale
Pommerehne, Werner W.; Frey, Bruno S. - 1992
Persistent link: https://www.econbiz.de/10000847903
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The effects of tax administration on tax morale
Pommerehne, Werner W.; Frey, Bruno S. - 1992
Econometric analyses of the standard model of tax evasion overwhelmingly reveal that auditing rates and fines do not have the expected, systematic and sizeable deterrence effect on tax evasion. It is shown that tax morale may be the missing factor. In Swiss cantons, characterized by referendum...
Persistent link: https://www.econbiz.de/10009743287
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The effects of tax administration on tax morale
Pommerehne, Werner W.; Frey, Bruno S. - 1992
Persistent link: https://www.econbiz.de/10013388067
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The effects of tax administration on tax morale
Pommerehne, Werner W.; Frey, Bruno S. - 1992
Econometric analyses of the standard model of tax evasion overwhelmingly reveal that auditing rates and fines do not have the expected, systematic and sizeable deterrence effect on tax evasion. It is shown that tax morale may be the missing factor. In Swiss cantons, characterized by referendum...
Persistent link: https://www.econbiz.de/10010397913