Do audits deter future non-compliance? Evidence on self-employed taxpayers

Author(s)
Sebastian Beer, Matthias Kasper, Erich Kirchler, Brian Erard
Organisation(s)
Department of Occupational, Economic and Social Psychology
Publication date
11-2016
Peer reviewed
Yes
Austrian Fields of Science 2012
501029 Economic psychology
Portal url
https://ucrisportal.univie.ac.at/en/publications/9055a910-b1de-4117-95fc-2366e7f54e2f