Local autonomy, tax morale, and the shadow economy
作者： Benno Torgler , Friedrich Schneider , Christoph A. Schaltegger
DOI: 10.1007/S11127-009-9520-1
关键词: State income tax 、 Economics 、 Public economics 、 Direct tax 、 Tax avoidance 、 Indirect tax 、 Value-added tax 、 Tax reform 、 Economy 、 Tax credit 、 Ad valorem tax
摘要: Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is an alternative bottom-up approach that …
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