Dynamic tax evasion with audits based on visible consumption
Rosella Levaggi, Francesco Menoncin
| Year of publication: |
2016
|
|---|---|
| Authors: | Levaggi, Rosella ; Menoncin, Francesco |
| Published in: |
Journal of economics. - Wien [u.a.] : Springer, ISSN 0931-8658, ZDB-ID 635037-9. - Vol. 119.2016, 2, p. 131-146
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| Subject: | Dynamic tax evasion | Targeted audits | Visible consumption | Steuervermeidung | Tax avoidance | Theorie | Theory | Steuerstrafrecht | Criminal tax law | Konsumentenverhalten | Consumer behaviour | Steuerflucht | Cross-border tax evasion | Wirtschaftsprüfung | Financial audit | Außenprüfung | Tax audit | Privater Konsum | Private consumption |