Economic and noneconomic factors in tax compliance.

A study was conducted to examine the economic and the noneconomic factors affecting tax compliance. Data were drawn from Spanish undergraduate students. The results indicate that detection and punishment, the burden of taxation, public good provision, overweighting of low probabilities, and social...

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Detalles Bibliográficos
Publicado en:Kyklos Vol. 48; no. 1; pp. 3 - 19
Autores principales: Alm, James, Sanchez, Isabel, Juan, Ana de
Formato: Artículo
Publicado: Wiley-Blackwell 1995
Materias:
Acceso en línea:Ver este registro en EBSCOhost