Switching on the lights : do higher income taxes push economic activity into the shade?
Year of publication: |
2014
|
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Authors: | Duncan, Denvil ; Sabirianova Peter, Klara |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 67.2014, 2, p. 321-350
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Subject: | shadow economy | tax evasion | corporate income tax | electricity approach | Schattenwirtschaft | Underground economy | Körperschaftsteuer | Corporate income tax | Einkommensteuer | Income tax | Steuerstrafrecht | Criminal tax law | Steuervermeidung | Tax avoidance |
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