The excess burden of tax evasion : an experimental detection-concealment contest

Ralph-C. Bayer and Matthias Sutter

Year of publication:	2003
Other Persons:	Bayer, Ralph-C. (contributor) ; Sutter, Matthias (contributor)
Publisher:	Jena : Max-Planck-Inst. zur Erforschung von Wirtschaftssystemen
Subject:	Excess Burden \| Excess burden \| Theorie \| Theory \| Steuerstrafrecht \| Criminal tax law \| Experiment \| Risikoaversion \| Risk aversion \| Steuerfahndung \| Tax investigation \| Wettbewerb \| Competition

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