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Tax knowledge and tax manipulation : a unifying model
Craig, Ashley C.; Slemrod, Joel - In: Journal of political economy microeconomics 2 (2024) 2, pp. 298-334
Persistent link: https://www.econbiz.de/10014633747
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Labor Unions and Tax Aggressiveness
Chyz, James - 2013
We examine the impact of unionization on firms' tax aggressiveness. We find a negative association between firms' tax aggressiveness and union power and a decrease in tax aggressiveness after labor union election wins. This relation is consistent with labor unions influencing managers' in one,...
Persistent link: https://www.econbiz.de/10013095530
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Untersuchung zur Eignung der Blockchain-Technologie als Mittel gegen Gestaltungen zur Umgehung der Besteuerung von Dividendenzahlungen : Endbericht : Studie im Auftrag des Bundesmi...
Gramlich, Vincent; Guggenberger, Tobias; Ismer, Roland; … - Friedrich-Alexander-Universität Erlangen-Nürnberg; … - 2024 - Bearbeitungsstand April 2024
Persistent link: https://www.econbiz.de/10015052933
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Steuermoral : das Spannungsfeld von Freiwilligkeit der Steuerzahlung und Regelverstoß durch Steuerhinterziehung
Körner, Martin; Strotmann, Harald - 2006 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003339060
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Redistributional aspects of tax evasion
Persson, Mats; Wissén, Pehr - 1984
Persistent link: https://www.econbiz.de/10000082476
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Procedural fairness and tax compliance
Hartner, Martina; Rechberger, Silvia; Kirchler, Erich; … - In: Economic analysis and policy 38 (2008) 1, pp. 137-152
Persistent link: https://www.econbiz.de/10003785529
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Equidad y evasión fiscal : un test experimental
Fatás, Enrique; Roig Cotanda, José M. - In: Revista de economía aplicada : publicación cuatrimestral 12 (2004) 34, pp. 17-37
Persistent link: https://www.econbiz.de/10002110664
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Tax compliance
Feld, Lars P. - In: Handbook of social capital : the troika of sociology, …, (pp. 231-251). 2009
Persistent link: https://www.econbiz.de/10003847915
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Audit certainty, audit productivity, and taxpayer compliance
Alm, James; McKee, Michael J. - In: National tax journal 59 (2006) 4, pp. 801-816
Persistent link: https://www.econbiz.de/10003434661