Compliance spillovers across taxes : the role of penalties and detection
Andrea Lopez-Luzuriaga, Carlos Scartascini
| Year of publication: |
2019
|
|---|---|
| Authors: | Lopez-Luzuriaga, Andrea ; Scartascini, Carlos G. |
| Published in: |
Journal of economic behavior & organization : JEBO. - Amsterdam [u.a.] : Elsevier, ISSN 0167-2681, ZDB-ID 864321-0. - Vol. 164.2019, p. 518-534
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| Subject: | Behavioral economics | Evasion | Property tax | Randomized field experiment | Sales tax | Spillovers | Tax compliance | Steuermoral | Spillover-Effekt | Spillover effect | Umsatzsteuer | Steuerstrafrecht | Criminal tax law | Steuervermeidung | Tax avoidance | Verhaltensökonomik | Vermögensteuer | Wealth tax | Theorie | Theory | Steuererhebungsverfahren | Taxation procedure | Experiment | Feldforschung | Field research | Grundsteuer | Real property tax |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jebo.2019.06.015 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012145199