Alm, James; Burgstaller, Lilith; Domi, Arrita; März, Amanda - In: Economies : open access journal 11 (2023) 9, pp. 1-22
This paper discusses current developments in tax compliance research, with a focus on three aspects. First, we … noncompliance are critical in taxpayers' compliance decisions. However, recent research indicates that the effects of deterrence are … more nuanced than initially thought, suggesting that other interventions are needed to improve tax compliance. Second …