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Martin Fochmann, Frank Hechtner, Tobias Kölle et al.

Combating overreporting of deductions in tax returns: prefilling and restricting the deductibility of expenditures

Erlangen: Friedrich-Alexander-Universität Erlangen-Nürnberg (FAU), 2021

Title

Combating overreporting of deductions in tax returns: prefilling and restricting the deductibility of expenditures / Martin Fochmann, Frank Hechtner, Tobias Kölle, Michael Overesch

Involved 

Martin Fochmann (Verfasser)
Frank Hechtner (Verfasser)
Tobias Kölle (Verfasser)
Michael Overesch (Verfasser)

Published

Erlangen: Friedrich-Alexander-Universität Erlangen-Nürnberg (FAU)
2021

Extent

Online-Ressource

Language

Englisch

Country

Deutschland

Topic

Wirtschaft

Subject

Tax compliance
Tax evasion
Deductions
Prefilled tax returns
Behavioral economics

Persistent identifier

urn:nbn:de:bvb:29-opus4-222548 (URN)
10.1007/s11573-020-01024-7 (DOI)

Further information

In: Journal of Business Economics 91.7 (2021): S. 935-964. <https://link.springer.com/article/10.1007/s11573-020-01024-7>

Record ID

1285685636
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