Open AccessDo Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-Employed Taxpayers
Author(s) -
Sebastian Beer,
Matthias Kasper,
Erich Kirchler,
Brian Erard
Publication year - 2019
Publication title -
ssrn electronic journal
Language(s) - English
Resource type - Journals
ISSN - 1556-5068
DOI - 10.2139/ssrn.3491246
Subject(s) - audit , self employed , business , tax evasion , taxpayer , accounting , public economics , economics , law , political science , labour economics
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