公共所得税申报表披露对避税和逃税的影响——基于主体模型的洞察

IF 0.6 4区 经济学 Q4 BUSINESS, FINANCE Finanzarchiv Pub Date : 2023-01-01 DOI:10.1628/fa-2023-0007
Markus Diller, Johannes Lorenz, David Meier
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The Impact of Public Income Tax Return Disclosure on Tax Avoidance and Tax Evasion – Insights from an Agent-Based Model
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来源期刊
Finanzarchiv
Finanzarchiv Multiple-
CiteScore
0.80
自引率
20.00%
发文量
7
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