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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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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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2014-03-01
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