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- W2009270237 abstract "Two proposals to enhance tax compliance are discussed within the context of the Dutch income tax. Both proposals use prospect theory and are supported by empirical data. First, it is argued that deliberate overwithholding of income taxes will further the tendency to comply. Secondly, it is demonstrated that offering the taxpayer a choice between full itemised deduction or a considerable overall standard deduction will enhance compliance as well as considerably reduce the efforts needed by the tax authorities to prevent income tax evasion." @default.
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- W2009270237 title "Influencing the prospects of tax evasion" @default.
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- W2009270237 doi "https://doi.org/10.1016/s0167-4870(97)00009-3" @default.
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