Optional Non-Filing and Tax Over-Withholding

Esser, L; Mertens, G; Riedel, N; Wallossek, L

Schlüsselwörter

personal income taxation, Pay-As-You-Earn, over-withholding, low- and middle-income countries

Zitieren als

Esser, L., Mertens, G., Riedel, N., & Wallossek, L. (2026). Optional Non-Filing and Tax Over-Withholding. In WIDER Working Paper: Vol. 96.

Details

Publikationstyp
Arbeitspapier / Working Paper

Publikationsstatus
Veröffentlicht

Jahr
2026

Auflage
2026

Band
96

Reihe
WIDER Working Paper