Deterrence vs. gamesmanship : taxpayer response to targeted audits and endogenous penalties
Mark D. Phillips
| Year of publication: |
2014
|
|---|---|
| Authors: | Phillips, Mark D. |
| Published in: |
Journal of economic behavior & organization : JEBO. - Amsterdam [u.a.] : Elsevier, ISSN 0167-2681, ZDB-ID 864321-0. - Vol. 100.2014, p. 81-98
|
| Subject: | Tax evasion | Deterrence | Information reporting | Targeted audits | Steuerstrafrecht | Criminal tax law | Steuervermeidung | Tax avoidance | Strafe | Punishment | Wirtschaftsprüfung | Financial audit | Steuermoral | Tax compliance | Außenprüfung | Tax audit | Theorie | Theory | Steuerflucht | Cross-border tax evasion |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010388695