ENCYCLOPEDIA OF LAW AND ECONOMICS, Boudewijn Bouckaert and Gerrit De Geest, eds., Edward Elgar, 2008
31 Pages Posted: 20 Sep 2008
Date Written: July 30, 2008
Over the last 40 years, much attention has been paid to tax compliance, both theoretically and empirically. In treating this very broad field of research, the present survey focuses on enforcement policy.
Keywords: tax compliance, tax enforcement
JEL Classification: H26, K42
Suggested Citation: Suggested Citation
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By Jörg Baten