When the agency wants too much : experimental evidence on unfair audits and tax compliance
Year of publication: |
2023
|
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Authors: | Lancee, Bora ; Rossel, Lucia ; Kasper, Matthias |
Published in: |
Journal of economic behavior & organization : JEBO. - Amsterdam [u.a.] : Elsevier, ISSN 0167-2681, ZDB-ID 864321-0. - Vol. 214.2023, p. 406-442
|
Subject: | General deterrence | Online experiment | Specific deterrence | Tax compliance | Unfair tax audits | Experiment | Steuermoral | Wirtschaftsprüfung | Financial audit | Steuerstrafrecht | Criminal tax law | Außenprüfung | Tax audit | Prinzipal-Agent-Theorie | Agency theory |
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