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Judicial interpretation and the role of anti-abuse provisions in tax law
Vanistendael, Frans - In: Tax avoidance and the rule of law, (pp. 131-154). 1997
Persistent link: https://www.econbiz.de/10001298477
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Individual income tax compliance and information reporting : what do the US data show?
Phillips, Mark D. - In: National tax journal 67 (2014) 3, pp. 531-567
Persistent link: https://www.econbiz.de/10010424855
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Historical evidence on the tax evasion impact of government audits and tax rates in the US
Cebula, Richard J. - In: Economia internazionale 58 (2005) 3, pp. 261-272
Persistent link: https://www.econbiz.de/10003161866
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Impact of income-detection technology and other factors on aggregate income tax evasion : the case of the United States
Cebula, Richard J. - In: Quarterly review / Banca Nazionale del Lavoro, Roma 54 (2001), pp. 401-415
Persistent link: https://www.econbiz.de/10001651520
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When and how should the economic substance doctrine be applied?
Hariton, David P. - In: Tax law review 60 (2007) 1, pp. 29-56
Persistent link: https://www.econbiz.de/10003498839
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S corporation model comparisons
Harms, Travis W.; Mercer, Z. Chistopher - In: Business valuation review : the quarterly journal of … 27 (2008) 1, pp. 38-54
Persistent link: https://www.econbiz.de/10003744843
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A structural equation model for tax compliance and auditing
Beron, Kurt James; Tauchen, Helen; Witte, Ann D. - 1988
Persistent link: https://www.econbiz.de/10000754483
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The detection of income tax evasion trough an analysis of digital distributions
Nigrini, Mark John - 1992
Persistent link: https://www.econbiz.de/10003319539
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Cheating ourselves : the economics of tax evasion
Slemrod, Joel - In: The journal of economic perspectives : EP ; a journal … 21 (2007) 1, pp. 25-48
Persistent link: https://www.econbiz.de/10003443847
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The behavior of tax evaders
Isachsen, Arne Jon; Samuelson, Sven Ove; Strøm, Steinar - 1987
Persistent link: https://www.econbiz.de/10003590803