Combating overreporting of deductions in tax returns : prefilling and restricting the deductibility of expenditures
Year of publication: |
2021
|
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Authors: | Fochmann, Martin ; Hechtner, Frank ; Kölle, Tobias ; Overesch, Michael |
Published in: |
Journal of business economics : JBE. - Berlin : Springer, ISSN 1861-8928, ZDB-ID 2059561-X. - Vol. 91.2021, 7, p. 935-964
|
Subject: | Tax compliance | Tax evasion | Deductions | Prefilled tax returns | Behavioral economics | Steuervergünstigung | Tax incentive | Steuermoral | Einkommensteuer | Income tax | Steuervermeidung | Tax avoidance | Besteuerungsverfahren | Taxation procedure | Verhaltensökonomik |
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