Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-Employed Taxpayers

Author(s)
Sebastian Beer, Matthias Kasper, Erico Kirchler, B. Erard
Organisation(s)
Department of Occupational, Economic and Social Psychology
Journal
CESifo Economic Studies
Volume
2019
Pages
1-17
ISSN
1610-241X
DOI
https://doi.org/10.1093/cesifo/ifz018
Publication date
2019
Peer reviewed
Yes
Austrian Fields of Science 2012
501029 Economic psychology
Portal url
https://ucris.univie.ac.at/portal/en/publications/do-audits-deter-or-provoke-future-tax-noncompliance-evidence-on-selfemployed-taxpayers(3ffcfdf1-8d9d-4e32-9966-7312b7550817).html