Discussion on 'What makes taxpayers comply'
(2012) Property taxation and enhanced tax administration in challenging times — ISBN: [ISBN 978-92-79-22984-8], p. 67-75, published
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- Authors
- Abstract
- This note provides a discussion of the presentation made by Claus Kreiner, which was based on his joint article with Kleven, Knudsen, Pedersen and Saez (Kleven et al., 2011). The comments especially focus on some aspects of the article, supposed to be relevant for a policy debate. Therefore the aim of this discussion is not to comment on its technicality but rather to focus on the theoretical framework and on the use of the paper for policy debates.
- Affiliations
Louvain School of Management Accounting & Finance Louvain School of Management Accounting & Finance
Citations
Gérard, M. (2012). Discussion on ‘What makes taxpayers comply’. In C. Gayer and G. Mourre (eds.) (ed.), Property taxation and enhanced tax administration in challenging times (p. p. 67-75). European Commission, DG ECFIN. https://doi.org/10.2765/27310