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Bayesianische Steuerbehörden und das Tax Payer Puzzle

Kirstein, Roland - 2008

Persistent link: https://www.econbiz.de/10003621279

Bayesianische Steuerbehörden und das Tax Payer Puzzle

Kirstein, Roland - In: Ökonomische Analyse politischer Institutionen, (pp. 121-148). 2008

Persistent link: https://www.econbiz.de/10003791663

Dynamic behavioural changes in an agent-based econophysics tax compliance model : bomb crater versus target effects and efficient audit strategies

Berger, Wolfram; Hokamp, Sascha; Seibold, Götz - In: Journal of public finance and public choice : JPFPC 36 (2021) 1, pp. 3-24

Persistent link: https://www.econbiz.de/10013172827

Can strategic uncertainty help deter tax evasion? : an experiment on auditing rules

Tan, Fangfang; Yim, Andrew - In: Journal of economic psychology : research in economic … 40 (2014), pp. 161-174

Persistent link: https://www.econbiz.de/10010428204

Strategic interactions between tax and statutory auditors and different information regimes : implications for tax audit efficiency

Blaufus, Kay; Schöndube, Jens Robert; Wielenberg, Stefan - 2020

We examine whether tax audit regimes become more efficient if (i) there are audited financial statements and (ii) tax auditors have access to the internal statutory audit report revealing information about statutory audit adjustments. Our analysis is based on a standard tax compliance game that...

Persistent link: https://www.econbiz.de/10012149013