Compliance costs vs. tax incentives : why do entrepreneurs respond to size-based regulations?
Year of publication: |
2019
|
---|---|
Authors: | Harju, Jarkko ; Matikka, Tuomas ; Rauhanen, Timo |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 173.2019, p. 139-164
|
Subject: | Compliance costs | Entrepreneurs | Firm behavior | Value-added tax | Befolgungskosten | Umsatzsteuer | Sales tax | Entrepreneurship | Entrepreneurship approach | Steuervergünstigung | Tax incentive | Regulierung | Regulation | Steuermoral | Tax compliance | Besteuerungsverfahren | Taxation procedure | Normbefolgung | Legal compliance | Unternehmer |
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