Do Audits Deter Future Noncompliance? Evidence on Self-Employed Taxpayers

Author(s)
Sebastian Beer, Matthias Kasper, Erico Kirchler, B. Erard
Organisation(s)
Department of Occupational, Economic and Social Psychology
Journal
IRS Research Bulletin
Pages
9-11
No. of pages
3
Publication date
2017
Austrian Fields of Science 2012
501029 Economic psychology
Portal url
https://ucrisportal.univie.ac.at/en/publications/7fad2c4a-e4aa-4eba-87d2-f653109d7afe