Tax compliance and data: What is available and what is needed
Torgler, Benno (2016) Tax compliance and data: What is available and what is needed. The Australian Economic Review, 49(3), pp. 352-364.
After first providing an overview of useful survey data sources and commonly studied variables in the area of tax compliance, this article outlines the major tools and exploratory methods used in the field, including laboratory and field experiments, simulations and surveys. It also discusses future possibilities and the data required to progress in this area. It is thus particularly useful as a guide for those planning or just beginning to work in the tax compliance field.
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|Item Type:||Journal Article|
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Economics & Finance
|Copyright Owner:||Copyright 2016 The University of Melbourne, Melbourne Institute of Applied Economic and Social Research|
|Deposited On:||06 Sep 2016 23:43|
|Last Modified:||07 Sep 2016 21:48|
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