A Knight Without a Sword or a Toothless Tiger? The Effects of Audit Courts on Tax Morale in Switzerland
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References listed on IDEAS
- Jonathan S. Feinstein, 1991. "An Econometric Analysis of Income Tax Evasion and its Detection," RAND Journal of Economics, The RAND Corporation, vol. 22(1), pages 14-35, Spring.
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More about this item
KeywordsTax Morale; Tax Compliance; Tax Evasion; Audit Courts Direct Democracy; Local Autonomy;
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
- D70 - Microeconomics - - Analysis of Collective Decision-Making - - - General
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2005-06-05 (Accounting & Auditing)
- NEP-ALL-2005-06-05 (All new papers)
- NEP-PBE-2005-06-05 (Public Economics)
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