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

页码：31 / 66

页数：36

共 27 条

[1]

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[2]

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[4] 2 COMMENTS ON TAX EVASION [J].

CHRISTIANSEN, V .

[5]

CLOTFELTER C, 1984, REV ECON STAT, V65, P363

[6]

COHEN KJ, 1965, THEORY FIRM

[7]

CORDES JJ, 1985, NATL TAX J, V38, P305

[8] TAX EVASION WITH LABOR INCOME [J].

COWELL, FA .

[9]

CROSS R, 1982, PUBLIC FINANC, V37, P36

[10] SIMULATION STUDY OF INCOME-TAX EVASION [J].

FRIEDLAND, N ;

MAITAL, S ;

RUTENBERG, A .