摘要 : Tax evasion is a widespread phenomenon and encouraging tax compliance is an important and debated policy issue. Many studies have shown that tax cheating has to be attributed to a considerable extent to the tax morale of taxpayers... 展开
作者 | Guglielmo Barone Sauro Mocetti |
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作者单位 | |
期刊名称 | 《International tax and public finance》 |
页码/总页数 | p.724-749 / 26 |
语种 | 英语 |
关键词 | tax morale public spending inefficiency |
DOI | 10.1007/s10797-011-9174-z |
馆藏号 | F-340 |