Encouraging Tax Compliance With Positive Incentives: A Conceptual Framework and Research Directions

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@article{b1ed637be838422bb7ac2c20e7c17469,

title = "Encouraging Tax Compliance With Positive Incentives: A Conceptual Framework and Research Directions",

author = "SMITH, {KENT W.} and STALANS, {LORETTA J.}",

year = "1991",

month = jan,

doi = "10.1111/j.1467-9930.1991.tb00056.x",

language = "English",

volume = "13",

pages = "35--53",

journal = "Law & Policy",

issn = "0265-8240",

number = "1",

}

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T1 - Encouraging Tax Compliance With Positive Incentives

T2 - A Conceptual Framework and Research Directions

AU - SMITH, KENT W.

AU - STALANS, LORETTA J.

PY - 1991/1

Y1 - 1991/1

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U2 - 10.1111/j.1467-9930.1991.tb00056.x

DO - 10.1111/j.1467-9930.1991.tb00056.x

M3 - Article

AN - SCOPUS:84994986069

SN - 0265-8240

VL - 13

SP - 35

EP - 53

JO - Law & Policy

JF - Law & Policy

IS - 1

ER -