Does credit-card information reporting improve small-business tax compliance?
Joel Slemrod, Brett Collins, Jeffrey L. Hoopes, Daniel Reck, Michael Sebastiani
| Year of publication: |
May 2017
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|---|---|
| Authors: | Slemrod, Joel ; Collins, Brett ; Hoopes, Jeffrey L. ; Reck, Daniel ; Sebastiani, Michael |
| Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 149.2017, p. 1-19
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| Subject: | Tax evasion | Information reporting | Small businesses | Tax enforcement | Administrative data | Steuermoral | Tax compliance | KMU | SME | Steuervermeidung | Tax avoidance | Steuererhebungsverfahren | Taxation procedure | Steuerfahndung | Tax investigation | Steuerflucht | Cross-border tax evasion |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jpubeco.2017.02.010 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011823555