Using „responsive regulation“ to reduce tax base erosion

Alm, James; Gerbrands, Peter and Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 (2020) Using „responsive regulation“ to reduce tax base erosion. Regulation & Governance, 16 (3), pp. 738-759. https://doi.org/10.1111/rego.12359

[img]
Preview
Text
kirchler-gerbrands-alm-2022-using-responsive-regulation-to-reduce-tax-base-erosion.pdf - Published Version
Available under License Creative Commons Attribution.

Download (1MB) | Preview
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

Actions (login required)

View Item View Item