
doi: 10.2139/ssrn.1698602
An annotated bibliography of tax compliance and tax compliance costs.
tax; tax compliance; compliance costs; bibliography; tax evasion; tax avoidance; auditing; tax simplification, jel: jel:H26, jel: jel:H0, jel: jel:H24, jel: jel:H83, jel: jel:H20
tax; tax compliance; compliance costs; bibliography; tax evasion; tax avoidance; auditing; tax simplification, jel: jel:H26, jel: jel:H0, jel: jel:H24, jel: jel:H83, jel: jel:H20
| selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | 0 | |
| popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network. | Average | |
| influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | Average | |
| impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network. | Average |
