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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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Die Entwicklung der öffentlichen Finanzen in föderativen Systemen
Kirchgässner, Gebhard; Pommerehne, Werner W. - 1990
Persistent link: https://www.econbiz.de/10013450238
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Tax harmonization and tax competition in the European union : lessons from Switzerland
Kirchgässner, Gebhard; Pommerehne, Werner W. - 1994
Persistent link: https://www.econbiz.de/10013450314
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Bureaucratic behavior in democracy : a case study
Pommerehne, Werner W.; Frey, Bruno S. - 1977
Persistent link: https://www.econbiz.de/10013298871
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Post-fisc inequality : U.S. and West Germany compared
Smolensky, Eugene; Pommerehne, Werner W.; Dalrymple, Robert - 1977
Persistent link: https://www.econbiz.de/10013298873
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The impact of museum purchase on the auction prices of paintings
Pommerehne, Werner W. - 1996
Persistent link: https://www.econbiz.de/10013442823
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Public promotion of the arts : why and how?
Pommerehne, Werner W.; Frey, Bruno S. - 1990
Persistent link: https://www.econbiz.de/10013384057
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Determining the value of non-marketed goods : economic, psychological, and policy relevant aspects of contingent valuation methods
Kopp, Raymond John (ed.); Pommerehne, Werner W. (contributor) - 1997
Persistent link: https://www.econbiz.de/10013389704
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Neuere Ansätze zur Erklärung der langfristigen Entwicklung der Staatsausgaben : ein Überblick
Pommerehne, Werner W. - 1991
Persistent link: https://www.econbiz.de/10013328824
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Man muß nicht den Teufel mit dem Beelzebub austreiben
Pommerehne, Werner W. - 1991
Persistent link: https://www.econbiz.de/10013328825