The occurrence of tax amnesties : theory and evidence
Year of publication: |
2015
|
---|---|
Authors: | Bayer, Ralph-C. ; Oberhofer, Harald ; Winner, Hannes |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 125.2015, p. 70-82
|
Subject: | Tax amnesties | Tax evasion | Steuerstrafrecht | Criminal tax law | Straffreiheit | Exemption from punishment | Spieltheorie | Game theory | Schätzung | Estimation | USA | United States | 1981-2011 |
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