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The Behavioralist As Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance

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NBER2014-03-01 更新2025-01-04 收录
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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
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美国国家经济研究局
创建时间:
2014-03-01
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