Declaring income versus declaring taxes in tax compliance experiments : does the design of laboratory experiments affect the results?
Stephan Muehlbacher, Andre Hartmann, Erich Kirchler and James Alm
| Year of publication: |
2023
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|---|---|
| Authors: | Muehlbacher, Stephan ; Hartmann, Andre ; Kirchler, Erich ; Alm, James |
| Published in: |
Economic and political studies : EPS. - [London] : Routledge, Taylor and Francis Group, ISSN 2470-4024, ZDB-ID 2713711-9. - Vol. 11.2023, 3, p. 334-349
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| Subject: | audit probability | experimental design | fine rate | Laboratory experiments | tax compliance | tax rate | Experiment | Steuermoral | Tax compliance | Theorie | Theory | Steuertarif | Tax rate |
| Description of contents: | Description [tandfonline.com] |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/20954816.2022.2121244 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014319595