Bearing the burden : implications of tax reporting institutions on evasion and incidence
| Year of publication: |
2024
|
|---|---|
| Authors: | Kotakorpi, Kaisa ; Nurminen, Tuomas ; Miettinen, Topi ; Metsälampi, Satu |
| Published in: |
Journal of economic behavior & organization. - Amsterdam [u.a.] : Elsevier, ISSN 1879-1751, ZDB-ID 1460618-5. - Vol. 220.2024, p. 81-134
|
| Subject: | Double auction | Experiment | Social image | Tax evasion | Tax incidence | Third-party reporting | Steuerinzidenz | Steuerstrafrecht | Criminal tax law | Steuervermeidung | Tax avoidance | Auktionstheorie | Auction theory | Steuerflucht | Cross-border tax evasion |
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