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Taxation and Conditional Taxation [PDF]
Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. Concepts of Homo Economicus, endowed with a more refined motivation structure, help to shed light on the tax compliance puzzle.
Bruno S. Frey, Benno Torgler
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Direct Taxation? — or Indirect Taxation?
1964Once again we shall find here that while the terms of our respective Constitutions may shape the methods of judicial reasoning, they do not necessarily dictate the solutions reached; where the economic requirements of a federal system indicate a common solution of a common problem, the courts of each of the systems studied here can generally arrive at ...
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