Diskussionsbeitrag / Discussion Paper. Finanzverwaltung von innen: Neue Ansätze ihrer empirisch-ökonomischen Erforschung
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References listed on IDEAS
- Slemrod, Joel & Yitzhaki, Shlomo, 2002. "Tax avoidance, evasion, and administration," Handbook of Public Economics,in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470 Elsevier.
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KeywordsTax administration; tax assessment; tax adviser; expert interview; survey;
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