Revisiting tax morale : evaluating the acceptability of business- and individual-level non-compliance on participation in undeclared work
Year of publication: |
2023
|
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Authors: | Arezzo, Maria Felice ; Williams, Colin C. ; Horodnic, Ioana Alexandra ; Guagnano, Giuseppina |
Published in: |
International journal of manpower. - Bingley : Emerald, ISSN 1758-6577, ZDB-ID 2032092-9. - Vol. 44.2023, 5, p. 952-966
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Subject: | Europe | Informal economy | Measurement error in the dependent variable | Selection-bias | Tax morale | Undeclared work | Steuermoral | Tax compliance | Schwarzarbeit | Moonlighting | EU-Staaten | EU countries | Informelle Wirtschaft | Schattenwirtschaft | Underground economy |
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