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The effect of tax enforcement on tax elasticities : evidence from charitable contributions in France

Fack, Gabrielle; Landais, Camille - In: Journal of public economics 133 (2016), pp. 23-40

Persistent link: https://www.econbiz.de/10011586254

How to improve tax compliance? : evidence frompopulation-wide experiments in Belgium

De Neve, Jan-Emmanuel; Imbert, Clément; Spinnewijn, … - 2019

Persistent link: https://www.econbiz.de/10012222544

Associations among procedural fairness, tax compliance, and tax re-audits

Kim, Ho-Sung; Lee, Hyun-Ah - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 7, pp. 187-198

Persistent link: https://www.econbiz.de/10012668058

The effect of public disclosure on reported taxable income : evidence from individuals and corporations in Japan

Hasegawa, Makoto; Hoopes, Jeffrey L.; Ishida, Ryo; … - In: National tax journal 66 (2013) 3, pp. 571-607

Persistent link: https://www.econbiz.de/10010256363

Data sharing and tax enforcement : evidence from short-term rentals in Denmark

Garz, Marcel; Schneider, Andrea - In: Regional science & urban economics 101 (2023), pp. 1-14

Persistent link: https://www.econbiz.de/10014343189

Income underreporting based on income expenditure gaps : survey vs tax records

Paulus, Alari - 2015

We estimate the extent of income underreporting among working households, using data from an income survey linked with individual tax records for Estonia. Income underreporting is inferred from consumption propensities, following and extending the method by Pissarides andWeber (1989). Our...

Persistent link: https://www.econbiz.de/10011284930