Taxation: Critical Perspectives on the World Economy, Том 3

amount analysis approach attitudes Attribution theory average avoision cent cheating compliance costs comply decision deductions deterrence discussed e-commerce Econ economic effect empirical enforcement estimates evade taxes evasion behaviour example expected utility factors federal fiscal gender important increase indicate individuals Inland Revenue Internal Revenue Service interviews issues Journal Lord Wilberforce measure moral noncompliance participants pay taxes payers payment penalties percent person position probability of detection problems prospect theory question reported response risk aversion sales tax sample sanctions scheme significant Slemrod small business social strategy subjects supra note survey tax administration tax agencies tax amnesty tax authority tax avoidance tax compliance tax compliance research tax ethics tax laws tax rate tax return tax system taxation taxpayers TCMP theoretical theory tion trade transaction true income underground economy underreporting United Kingdom variables Westat Witte