Rounded up : using round numbers to identify tax evasion
Robert Breunig, Nathan Deutscher, Steven Hamilton
| Year of publication: |
2024
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|---|---|
| Authors: | Breunig, Robert ; Deutscher, Nathan ; Hamilton, Steven |
| Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 1879-2316, ZDB-ID 1460611-2. - Vol. 238.2024, Art.-No. 105195, p. 1-24
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| Subject: | Bunching | Left-digit bias | Loss aversion | Tax evasion | Tax preparer behavior | Tax refunds | Taxpayer behavior | Steuervermeidung | Tax avoidance | Steuerstrafrecht | Criminal tax law | Steuermoral | Tax compliance | Einkommensteuer | Income tax | Steuerflucht | Cross-border tax evasion | Steuererhebungsverfahren | Taxation procedure | Prospect Theory | Prospect theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jpubeco.2024.105195 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015075684