Everyday Representations of Tax Avoidance, Tax Evasion, and Tax Flight: Do Legal Differences Matter?

Book, Research, Preprint English OPEN
Kirchler, Erich; Maciejovsky, Boris; Schneider, Friedrich;
(2001)
  • Publisher: Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät
  • Related identifiers: doi: 10.18452/3571
  • Subject: 330 Wirtschaft | K42 | Tax Knowledge | Tax Evasion,Everyday Representations,Tax Knowledge | Everyday Representations | Tax Evasion | H26 | K34
    • ddc: ddc:330
      jel: jel:H26 | jel:K34 | jel:K42

From an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden. Due to legal differences and moral concerns it is... View more