Evasion and time consistency in the taxation of capital income
Year of publication: |
1998
|
---|---|
Authors: | Boadway, Robin W. |
Other Persons: | Keen, Michael (contributor) |
Published in: |
International economic review. - Hoboken, NJ : Wiley-Blackwell, ISSN 0020-6598, ZDB-ID 209871-4. - Vol. 39.1998, 2, p. 461-476
|
Subject: | Kapitalertragsteuer | Capital income tax | Steuerstrafrecht | Criminal tax law | Zeitkonsistenz | Time consistency | Theorie | Theory |
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