The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study,

Frecknall-Hughes, Jane; Gangl, KatharinaORCID: https://orcid.org/0000-0001-6009-3358; Hofmann, Eva; Hartl, Barbara and Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 (2023) The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study,. Journal of Economic Psychology, 97, 102629. DOI: 10.1016/j.joep.2023.102629

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Item Type: Article in Academic Journal
Keywords: tax practitioners, self-employed taxpayers, tax auditors, extended slippery slope framework, tax compliance and tax avoidance
Classification Codes (e.g. JEL): H25, H26, M41, M49
Research Units: Current Research Groups > Behavioral Economics
Date Deposited: 17 Apr 2023 07:33
Last Modified: 25 Oct 2023 12:21
DOI: 10.1016/j.joep.2023.102629
ISSN: 0167-4870
URI: https://irihs.ihs.ac.at/id/eprint/6524

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