Measuring the invisible: an overview of and outlook for tax non-compliance estimates and measurement methods for Switzerland
Felix Schmutz
Year of publication: |
2016
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Authors: | Schmutz, Felix |
Published in: |
Swiss journal of economics and statistics. - Bern : Lang, ISSN 0303-9692, ZDB-ID 200233-4. - Vol. 152.2016, 2, p. 125-177
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Subject: | Shadow Economy | Underground Economy | Tax Compliance | Tax Evasion | Schattenwirtschaft | Underground economy | Schweiz | Switzerland | Steuermoral | Tax compliance | Steuervermeidung | Tax avoidance | Steuerstrafrecht | Criminal tax law | Messung | Measurement | Theorie | Theory |
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