Combating overreporting of deductions in tax returns : prefilling and restricting the deductibility of expenditures
Martin Fochmann, Frank Hechtner, Tobias Kölle, Michael Overesch
| 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
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| Subject: | Tax compliance | Tax evasion | Deductions | Prefilled tax returns | Behavioral economics | Steuermoral | Steuervergünstigung | Tax incentive | Steuervermeidung | Tax avoidance | Einkommensteuer | Income tax | Verhaltensökonomik | Steuererhebungsverfahren | Taxation procedure | Theorie | Theory | Steuerflucht | Cross-border tax evasion | Steuerstrafrecht | Criminal tax law |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11573-020-01024-7 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012617784