How tax complexity and enforcement affect the equity and efficiency of the income tax
Louis Kaplow
| Year of publication: |
1996
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|---|---|
| Authors: | Kaplow, Louis |
| Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 49.1996, 1, p. 135-150
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| Subject: | Steuer | Tax | Steuererhebungsverfahren | Taxation procedure | Befolgungskosten | Compliance costs | Steuergerechtigkeit | Tax fairness | Effizienz | Efficiency | Theorie | Theory |
| 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/10001197834