Income tax evasion and third-party reported consumption and wealth : implications for the optimal tax structure
Aart Gerritsen
| Year of publication: |
2025
|
|---|---|
| Authors: | Gerritsen, Aart |
| Subject: | optimal capital taxation | optimal commodity taxation | Tax evasion | third-party reporting | Optimale Besteuerung | Optimal taxation | Theorie | Theory | Einkommensteuer | Income tax | Steuervermeidung | Tax avoidance | Steuerstrafrecht | Criminal tax law | Verbrauchsteuer | Excise tax | Steuersystem | Tax system | Kapitalertragsteuer | Capital income tax |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/sjoe.12574 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015394859