The impact of public income tax return disclosure on tax avoidance and tax evasion : insights from an agent-based model
Markus Diller, Johannes Lorenz, and David Meier
| Year of publication: |
2023
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|---|---|
| Authors: | Diller, Markus ; Lorenz, Johannes ; Meier, David |
| Published in: |
FinanzArchiv : European journal of public finance. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 79.2023, 3, p. 235-274
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| Subject: | tax avoidance | tax evasion | agent-based modeling | social network | tax information disclosure | Steuervermeidung | Tax avoidance | Agentenbasierte Modellierung | Agent-based modeling | Einkommensteuer | Income tax | Theorie | Theory | Steuerflucht | Cross-border tax evasion | Steuerstrafrecht | Criminal tax law | Soziales Netzwerk | Social network | Steuermoral | Tax compliance |