Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance

A Behavioral Perspective

authored by
James Alm, Kay Blaufus, Martin Fochmann, Erich Kirchler, Peter N.C. Mohr, Nina E. Olson, Benno Torgler
Organisation(s)
Institute of Company Taxation and Tax Theory
External Organisation(s)
Tulane University
Freie Universität Berlin
University of Vienna
Queensland University of Technology
Institute for Advanced Studies (IHS)
Center for Taxpayer Rights
Type
Article
Journal
FINANZARCHIV
Volume
76
Pages
396-428
No. of pages
33
ISSN
0015-2218
Publication date
14.12.2020
Publication status
Published
Peer reviewed
Yes
ASJC Scopus subject areas
Finance
Electronic version(s)
https://doi.org/10.1628/fa-2020-0014 (Access: Closed)