No taxation without information : deterrence and self-enforcement in the value added tax
Year of publication: |
2015
|
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Authors: | Pomeranz, Dina |
Published in: |
The American economic review. - Nashville, Tenn. : American Economic Assoc., ISSN 0002-8282, ZDB-ID 203590-X. - Vol. 105.2015, 8, p. 2539-2569
|
Subject: | Umsatzsteuer | Sales tax | Steuerstrafrecht | Criminal tax law | Dokumentation | Documentation | Information | Steuermoral | Tax compliance | Rechtsdurchsetzung | Law enforcement | Chile |
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