Timing of Penalties, Tax Rates, and Tax Evasion

Author: Lee Kangoh  

Publisher: Mohr Siebeck

E-ISSN: 1614-0974|71|1|37-52

ISSN: 0015-2218

Source: FinanzArchiv: Public Finance Analysis, Vol.71, Iss.1, 2015-03, pp. : 37-52

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Abstract