The Behavioralist As Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance
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https://www.nber.org/papers/w20007
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资源简介:
Tax collection problems date back to the earliest recorded history of mankind. This paper begins with a simple theoretical construct of paying (rather than declaring) taxes, which we argue has been an overlooked aspect of tax compliance. This construct is then tested in two large natural field
提供机构:
美国国家经济研究局
创建时间:
2014-03-01



