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Measuring the performance of Chile's tax administration
Serra, Pablo J. - In: National tax journal 56 (2003) 2, pp. 373-383
Persistent link: https://www.econbiz.de/10001789659
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Deterrence and tax morale: how tax administrations and taxpayers interact
Feld, Lars P.; Frey, Bruno S. - In: OECD papers 3 (2003) 10, pp. 290,1-19
Persistent link: https://www.econbiz.de/10001963427
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Taxpayer disclosure and penalty laws
Beck, Paul John; Davis, Jon Stuart; Jung, Woon-Oh - In: Journal of public economic theory 2 (2000) 2, pp. 243-272
Persistent link: https://www.econbiz.de/10001573732
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Taxpayer disclosure and penalty laws
Beck, Paul John; Davis, Jon Stuart; Jung, Woon-Oh - 1999
Persistent link: https://www.econbiz.de/10001441091
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Trust breeds trust : how taxpayers are treated
Feld, Lars P.; Frey, Bruno S. - 2000
Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying and evading taxes. A neglected aspect of a tax compliance is the interaction of taxpayers and tax authorities. The relationship between the two actors can be understood as...
Persistent link: https://www.econbiz.de/10001524162
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Raising the threshold for taxpayer compliance : a new era of compliance standards and penalties
Sawyer, Adrian J. - In: Bulletin for international fiscal documentation : … 48 (1994) 12, pp. 655-664
Persistent link: https://www.econbiz.de/10001174786
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A comparison of compliance cost estimates for the tax systems in the United States and New Zealand
Hite, Peggy A. - In: Bulletin for international fiscal documentation : … 51 (1997) 2, pp. 93-97
Persistent link: https://www.econbiz.de/10001215073
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Key statements on compliance practices in the OECD 1995 transfer pricing guidelines
Wichmann, Michael - In: Intertax : international tax review 24 (1996) 11, pp. 410-415
Persistent link: https://www.econbiz.de/10001215236
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Taxpayer compliance standards and penalties : version II signifies progress
Sawyer, Adrian J. - In: Bulletin for international fiscal documentation : … 49 (1995) 11, pp. 510-521
Persistent link: https://www.econbiz.de/10001194664