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Tax amnesties, justice perceptions, and filing behavior: a simulation study
A simulation study demonstrates the influence of perceived justice of a tax amnesty on subsequent tax compliance. In addition, it investigates how the amnesty is perceived to serve the punishment objectives retribution (i.e., giving offenders what they “deserve”) and value restoration (i.e., restori...
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| Autores principales: | , , , |
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| Formato: | Artigo |
| Lenguaje: | Inglês |
| Publicado: |
2010
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| Materias: | |
| Acceso en línea: | https://ncbi.nlm.nih.gov/pmc/articles/PMC2948559/ https://ncbi.nlm.nih.gov/pubmed/20890463 https://ncbi.nlm.nih.govhttp://dx.doi.org/10.1111/j.1467-9930.2009.00316.x |
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