haku: @author Juan, A. de / yhteensä: 2
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| Tekijä: | Alm, J. Sanchez, I. Juan, A. de |
| Otsikko: | Economic and noneconomic factors in tax compliance |
| Lehti: | Kyklos
1995 : VOL. 48:1, p. 3-18 |
| Asiasana: | ECONOMICS FACTOR ANALYSIS TAXATION |
| Kieli: | eng |
| Tiivistelmä: | The purpose of this paper is to use experimental methods to explore the major factors - economic and noneconomic - that seem likely to affect tax compliance. The laboratory has often been found to be a useful methodology for investigating individual behaviour (DAVIS and HOLT, 1993). There is little reliable field data on individual compliance behaviour, and there is little chance that such data will soon, if ever, be available. |
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