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An examination of firms’ responses to tax forgiveness
Shevlin, Terry; Thornock, Jacob; Williams, Braden - In: Review of accounting studies 22 (2017) 2, pp. 577-607
Persistent link: https://www.econbiz.de/10011690173
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State income tax amnesties : causes
Dubin, Jeffrey A. - In: The quarterly journal of economics 107 (1992) 3, pp. 1057-1070
Persistent link: https://www.econbiz.de/10001132075
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Cross check of the tax base in Serbia : informative tax return sample
Rаоnić, Ivаn; Vаsić, Zоrаn; Pejović, Igor - In: Journal of central banking theory and practice 5 (2016) 2, pp. 119-131
Persistent link: https://www.econbiz.de/10011570094
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Factors in the noncompliance decision : an analysis of Michigan tax amnesty participants
Young, James Christian - 1988
Persistent link: https://www.econbiz.de/10000837612
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On preaching water while drinking wine : an econometric analysis of voting on tax amnesty and income tax compliance
Pommerehne, Werner W.; Zweifel, Peter - 1989
Persistent link: https://www.econbiz.de/10000778937
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Evidence on subsequent filing from the State of Michigan's income tax amnesty
Christian, Charles W.; Gupta, Sanjay; Young, James Christian - In: National tax journal 55 (2002) 4, pp. 703-721
Persistent link: https://www.econbiz.de/10001739821
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Tax amnesties and income tax compliance : the case of Spain
López Laborda, Julio; Rodrigo Sauco, Fernando - In: Fiscal studies : the journal of the Institute for … 24 (2003) 1, pp. 73-96
Persistent link: https://www.econbiz.de/10001831168
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The decision by strategic nonfilers to participate in income tax amnesties
Graetz, Michael J. - In: International review of law and economics 13 (1993) 3, pp. 271-283
Persistent link: https://www.econbiz.de/10001149769
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Participation in tax amnesties : the individual income tax
Fisher, Ronald C. - In: National tax journal 42 (1989) 1, pp. 15-27
Persistent link: https://www.econbiz.de/10001069919
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Stricter enforcement may increase tax evasion
Borck, Rainald - 2002
This paper shows that stricter enforcement may increase tax evasion. Individuals vote on a linear income tax which is … used to finance lump sum transfers. Stricter enforcement may make redistributive taxation more attractive to the decisive …
Persistent link: https://www.econbiz.de/10011436390