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~isPartOf:"Journal of public economics"
~isPartOf:"The leap of faith : the fiscal foundations of successful government in Europe and America"
~subject:"Besteuerungsverfahren"
~subject:"Schweiz"
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Besteuerungsverfahren
Schweiz
Steuermoral
45
Tax compliance
45
Steuervermeidung
21
Tax avoidance
21
Theorie
13
Theory
13
Criminal tax law
12
Steuerstrafrecht
12
Einkommensteuer
8
Experiment
8
Income tax
8
Taxation procedure
8
Tax evasion
7
Finanzverwaltung
6
Fiscal administration
6
History of taxation
6
Steuergeschichte
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Tax enforcement
6
USA
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United States
6
Cross-border tax evasion
5
Steuerflucht
5
Feldforschung
4
Field research
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Sales tax
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Steuersystem
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Tax system
4
Umsatzsteuer
4
Information reporting
3
Law enforcement
3
Rechtsdurchsetzung
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Social norm
3
Soziale Norm
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Taxation
3
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Anreiz
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English
8
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Bellon, Matthieu
1
Chen, Shawn Xiaoguang
1
Clifford, Sarah
1
D'Arcy, Michelle
1
Dabla-Norris, Era
1
Harju, Jarkko
1
Huret, Romain D.
1
Khalid, Salma
1
Lima, Frederico
1
Matikka, Tuomas
1
Mavrokonstantis, Panos
1
Morrow, Peter
1
Nistotskaya, Marina
1
Rauhanen, Timo
1
Smart, Michael
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Todor, Arpad
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Journal of public economics
The leap of faith : the fiscal foundations of successful government in Europe and America
NBER working paper series
11
National tax journal
10
CESifo working papers
8
NBER Working Paper
8
Public finance review : PFR
8
Working paper / National Bureau of Economic Research, Inc.
8
International tax and public finance
6
Working paper
6
Advances in taxation
5
Discussion papers
5
Discussion papers / CEPR
5
Accounting and taxation review : A&TR
4
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
4
IMF working papers
4
Tulane University Economics working paper
4
WWZ discussion papers
4
essentials
4
Behavioral research in accounting
3
Discussion paper and working paper series / QUT School of Economics and Finance
3
Discussion paper series / IZA
3
IMF Working Paper
3
Journal of economic behavior & organization : JEBO
3
Journal of economic psychology : research in economic psychology and behavioral economics
3
Perspektiven der Wirtschaftspolitik : eine Zeitschrift des Vereins für Socialpolitik ; PWP
3
Policy research working paper : WPS
3
Public sector accountants and quantum leap : how far we can survive in Industrial Revolution 4.0? : proceedings of the 1st International Conference on Public Sector Accounting (ICOPSA 2019), October 29-30, 2019, Jakarta, Indonesia
3
Swiss journal of economics and statistics
3
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
3
WU international taxation research paper series : research papers
3
Applied economics
2
Arbeitspapier / Institut für Volkswirtschaftslehre, Sozial- und Wirtschaftswissenschaftliche Fakultät, Johannes-Kepler-Universität, Linz,
2
CESifo Working Paper
2
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
2
DP of Centre for Research on Economic and Social Policy, the University of British Columbia
2
Department of Economics working paper
2
Discussion paper / Centre for Economic Policy Research
2
Discussion paper / University of British Columbia, Department of Economics
2
Economic modelling
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ECONIS (ZBW)
8
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1
Digitalization to improve tax compliance : evidence from VAT e-invoicing in Peru
Bellon, Matthieu
;
Dabla-Norris, Era
;
Khalid, Salma
; …
- In:
Journal of public economics
210
(
2022
),
pp. 1-28
Persistent link: https://www.econbiz.de/10013285706
Saved in:
2
VAT compliance, trade, and institutions
Morrow, Peter
;
Smart, Michael
;
Świstak, Artur
- In:
Journal of public economics
208
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013347477
Saved in:
3
Tax enforcement using a hybrid between self- and third-party reporting
Clifford, Sarah
;
Mavrokonstantis, Panos
- In:
Journal of public economics
203
(
2021
),
pp. 1-43
Persistent link: https://www.econbiz.de/10013263420
Saved in:
4
Compliance costs vs. tax incentives : why do entrepreneurs respond to size-based regulations?
Harju, Jarkko
;
Matikka, Tuomas
;
Rauhanen, Timo
- In:
Journal of public economics
173
(
2019
),
pp. 139-164
Persistent link: https://www.econbiz.de/10012160523
Saved in:
5
Getting to Sweden : the origins of high compliance in the Swedish tax state
Nistotskaya, Marina
;
D'Arcy, Michelle
- In:
The leap of faith : the fiscal foundations of …
,
(pp. 33-55)
.
2018
Persistent link: https://www.econbiz.de/10011925384
Saved in:
6
The not-so-infernal revenue service? : tax collection, citizens, and compliance in the United States from the eighteenth to the twentieth centuries
Huret, Romain D.
- In:
The leap of faith : the fiscal foundations of …
,
(pp. 181-197)
.
2018
Persistent link: https://www.econbiz.de/10011925426
Saved in:
7
Willing to pay? : the politics of engendering faith in the post-Communist Romanian tax system
Todor, Arpad
- In:
The leap of faith : the fiscal foundations of …
,
(pp. 250-270)
.
2018
Persistent link: https://www.econbiz.de/10011925433
Saved in:
8
The effect of a fiscal squeeze on tax enforcement : evidence from a natural experiment in China
Chen, Shawn Xiaoguang
- In:
Journal of public economics
147
(
2017
),
pp. 62-76
Persistent link: https://www.econbiz.de/10011823436
Saved in:
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