Does legality matter? : the case of tax avoidance and evasion
Year of publication: |
July 2016
|
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Authors: | Blaufus, Kay ; Hundsdoerfer, Jochen ; Jacob, Martin ; Sünwoldt, Matthias |
Published in: |
Journal of economic behavior & organization : JEBO. - Amsterdam [u.a.] : Elsevier, ISSN 0167-2681, ZDB-ID 864321-0. - Vol. 127.2016, p. 182-206
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Subject: | Expressive law | Legality | Moral appeals | Tax avoidance | Tax evasion | Crowding out | Steuervermeidung | Steuerstrafrecht | Criminal tax law | Steuerflucht | Cross-border tax evasion | Verdrängungseffekt | Steuermoral | Tax compliance | Steuerrecht | Tax law | Rechtsdurchsetzung | Law enforcement | Rechtsökonomik | Economic analysis of law |
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