Optimal income tax enforcement under prospect theory
Year of publication: |
February 2016
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Authors: | Piolatto, Amedeo ; Trotin, Gwenola |
Published in: |
Journal of public economic theory. - Malden, Mass. : Wiley-Blackwell, ISSN 1097-3923, ZDB-ID 1468434-2. - Vol. 18.2016, 1, p. 29-41
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Subject: | Optimale Besteuerung | Optimal taxation | Rechtsdurchsetzung | Law enforcement | Prospect Theory | Prospect theory | Steuerprogression | Progressive taxation | Außenprüfung | Tax audit | Theorie | Theory |
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