THE EFFECT OF PUBLIC DISCLOSURE ON REPORTED TAXABLE INCOME: EVIDENCE FROM INDIVIDUALS AND CORPORATIONS IN JAPAN.

Autor: Makoto Hasegawa1 makotoh@umich.edu, Jeffrey L. Hoopes2 hoopes@fisher.osu.edu, Ryo Ishida1 rishida@umich.edu, Joel Slemrod3 jslemrod@umich.edu
Zdroj: National Tax Journal. Sep2013, Vol. 66 Issue 3, p571-607. 37p. 4 Charts, 6 Graphs.
Databáze: Business Source Ultimate