Combating Overreporting of Deductions in Tax Returns : Prefilling and Restricting the Deductibility of Expenditures
Year of publication: |
2020
|
---|---|
Authors: | Fochmann, Martin |
Other Persons: | Hechtner, Frank (contributor) ; Kölle, Tobias (contributor) ; Overesch, Michael (contributor) |
Publisher: |
[2020]: [S.l.] : SSRN |
Subject: | Steuervergünstigung | Tax incentive |
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