Gangl, Katharina; Kirchler, Erich; Lorenz, Christian; … - 2015
countries, scholarly knowledge on taxable citizens who do not register as taxpayers, also known as the ‘ghosts’, is minimal. To … expand this knowledge base, this empirical paper compares rich self-employed individuals identified as non-filers with a … legitimacy: knowledge of taxpayers’ rights and perceived corruption in the tax administration. The results indicate not only that …