{"title":"Fining Tax Evasion: Is Adjusting Fines to Level of Income Fairer Than Basing Fines Solely on the Evaded Amount?","authors":"Stephan Muehlbacher, Thomas Sabitzer","doi":"10.1628/fa-2022-0011","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"48 1","pages":""},"PeriodicalIF":0.6000,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Finanzarchiv","FirstCategoryId":"96","ListUrlMain":"https://doi.org/10.1628/fa-2022-0011","RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}