COMPLIANCE COSTS AND THE TAX AVOIDANCE TAX EVASION DECISION

被引：27
|
作者：
ALM, J
机构：
来源：
PUBLIC FINANCE QUARTERLY | 1988年 / 16卷 / 01期
关键词：
D O I：
10.1177/109114218801600102
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
引用
收藏
页码：31 / 66
页数：36
相关论文
共 50 条
  • [21] Tax Evasion in the Lab: How Context Affects Tax Compliance
    Spalek, Jiri
    Spackova, Zuzana
    POLITICKA EKONOMIE, 2016, 64 (05) : 524 - 540
  • [22] FORUM International Tax Avoidance and Evasion
    Diamond, John W.
    NATIONAL TAX JOURNAL, 2009, 62 (04) : 699 - 701
  • [23] Tax avoidance and evasion in a dynamic setting
    degl'Innocenti, Duccio Gamannossi
    Levaggi, Rosella
    Menoncin, Francesco
    JOURNAL OF ECONOMIC BEHAVIOR & ORGANIZATION, 2022, 204 : 443 - 456
  • [24] Histories of Tax Evasion, Avoidance and Resistance
    Budiman, Nita Andriyani
    Bandi, Bandi
    Schonharl, Korinna
    Hurlimann, Gisela
    Rohde, Dorothea
    PUBLIC INTEGRITY, 2025, 27 (01) : 119 - 121
  • [25] HONESTY AND EVASION IN THE TAX COMPLIANCE GAME
    ERARD, B
    FEINSTEIN, JS
    RAND JOURNAL OF ECONOMICS, 1994, 25 (01): : 1 - 19
  • [26] The hidden costs of tax evasion. Collaborative tax evasion in markets for expert services
    Balafoutas, Loukas
    Beck, Adrian
    Kerschbamer, Rudolf
    Sutter, Matthias
    JOURNAL OF PUBLIC ECONOMICS, 2015, 129 : 14 - 25
  • [27] The Reputational Costs of Tax Avoidance
    Gallemore, John
    Maydew, Edward L.
    Thornock, Jacob R.
    CONTEMPORARY ACCOUNTING RESEARCH, 2014, 31 (04) : 1103 - 1133
  • [28] Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda
    Musimenta, Doreen
    COGENT BUSINESS & MANAGEMENT, 2020, 7 (01):
  • [29] Corporate tax evasion with agency costs
    Crocker, KJ
    Slemrod, J
    JOURNAL OF PUBLIC ECONOMICS, 2005, 89 (9-10) : 1593 - 1610
  • [30] Tax avoidance versus tax evasion: on some determinants of the shadow economy
    Neck, Reinhard
    Waechter, Jens Uwe
    Schneider, Friedrich
    INTERNATIONAL TAX AND PUBLIC FINANCE, 2012, 19 (01) : 104 - 117
12345