共 50 条
- [1] Timing of Penalties, Tax Rates, and Tax Evasion [J]. FINANZARCHIV-EUROPEAN JOURNAL OF PUBLIC FINANCE, 2015, 71 (01): : 37 - 52
- [3] THE EFFECT OF TAX EVASION ON TAX RATES UNDER LEVIATHAN [J]. NATIONAL TAX JOURNAL, 1987, 40 (04) : 625 - 628
- [4] Tax Rates and Stock Returns: An Empirical Analysis of the Information Content of Corporate Tax Rates [J]. JOURNAL OF INVESTING, 2005, 14 (04): : 35 - 46
- [5] Tax evasion and tax rates: Properties of a penalty structure [J]. PUBLIC FINANCE REVIEW, 1998, 26 (03): : 270 - 285
- [6] Tax evasion in the presence of negative income tax rates [J]. NATIONAL TAX JOURNAL, 1996, 49 (04) : 553 - 570
- [10] Tax rates and tax evasion: an empirical analysis of the long-run aspects in Italy [J]. European Journal of Law and Economics, 2013, 35 : 273 - 293