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Tax Overpayments, Tax Evasion, and Book-Tax Differences [PDF]

open access: yes
A strictly risk-averse manager makes joint decisions on a firm's tax payments and book profit declarations according to accounting standards. It is analysed how the incentives to overpay or evade taxes and to inflate book profits are influenced by (1 ...
Laszlo Goerke
core  

Inheritance flows in Switzerland, 1911-2011. [PDF]

open access: yesSwiss J Econ Stat, 2018
Brülhart M, Dupertuis D, Moreau E.
europepmc   +1 more source

WP 11 - Tax evasion and the source of income: An experimental study in Albania and the Netherlands [PDF]

open access: yes
A series of experiments among different social groups in both Albania and the Netherlands give the opportunity to compare behavioral patterns related to tax evasion.
Klarita Gërxhani, Schram, A.
core  

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