The double dividend of relative auditing : theory and experiments on corporate tax enforcement
Ralph-C. Bayer
| Year of publication: |
2022
|
|---|---|
| Authors: | Bayer, Ralph-C. |
| Subject: | Körperschaftsteuer | Corporate income tax | Außenprüfung | Tax audit | Rechtsdurchsetzung | Law enforcement | Doppelte Dividende | Double dividend | Experiment | Steuervermeidung | Tax avoidance | Produktivität | Productivity | Theorie | Theory |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/jpet.12587 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013461207