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Alm, James; Gerbrands, Peter and Kirchler, Erich
ORCID: https://orcid.org/0000-0003-4731-1650
(2020)
Using „responsive regulation“ to reduce tax base erosion.
Regulation & Governance, 16 (3), pp. 738-759.
DOI: 10.1111/rego.12359
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Official URL: https://onlinelibrary.wiley.com/doi/10.1111/rego.1...
| Item Type: | Article in Academic Journal |
|---|---|
| Keywords: | money laundering, “slippery slope” framework, tax avoidance, tax base erosion, tax evasion |
| Research Units: | Current Research Groups > IHS general publications |
| Date Deposited: | 04 Mar 2021 13:51 |
| Last Modified: | 09 Aug 2022 06:48 |
| DOI: | 10.1111/rego.12359 |
| ISSN: | 1748-5991 |
| URI: | https://irihs.ihs.ac.at/id/eprint/5695 |
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