Luring Fiscal Refugees: The Highs And Lows Of Tax Havens
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- Kirchler, Erich & Hoelzl, Erik & Wahl, Ingrid, 2008. "Enforced versus voluntary tax compliance: The "slippery slope" framework," Journal of Economic Psychology, Elsevier, vol. 29(2), pages 210-225, April.
- James, Simon & Alley, Clinton, 2002. "Tax compliance, self-assessment and tax administration," MPRA Paper 26906, University Library of Munich, Germany.
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Keywords
tax haven; fiscal refugees; compliance behavior; tax avoidance; tax evasion; tax flight.;All these keywords.
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