Bearing the burden — Implications of tax reporting institutions on evasion and incidence
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DOI: 10.1016/j.jebo.2024.01.021
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More about this item
Keywords
Tax evasion; Tax incidence; Third-party reporting; Double auction; Social image; Experiment;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- D40 - Microeconomics - - Market Structure, Pricing, and Design - - - General
- D44 - Microeconomics - - Market Structure, Pricing, and Design - - - Auctions
- D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making
Statistics
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