简化法律起草能否降低纳税遵从的心理成本？——来自澳大利亚的视角
Can simplified legal drafting reduce the psychological costs of tax compliance? An Australian perspective
British tax review · 2007
被引 10
ABS 3
- Robin Woellner
- Cynthia Coleman
- Margaret McKerchar
- Michael Walpole
- Julie Zetler
税收遵从法律经济学行为经济学公共财政