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Criminal tax law 1 Cross-border tax evasion 1 Steuerflucht 1 Steuermoral 1 Steuerstrafrecht 1 Steuervermeidung 1 Tax avoidance 1 Tax compliance 1 Theorie 1 Theory 1
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English 1
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Heyerdahl, Hieronymus 1
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Mugging Tax Evaders : Using Transfers to Diminish Tax Evasion. An Information Processing Approach
Heyerdahl, Hieronymus - 2017
Agents are required to provide the principal with a standardised receipt from all economic transactions. Taxation of the agents is based on the information on these receipts. To give the agents an incentive to comply with the procedure, the principal imposes a 'transaction tax' on all...
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