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Tax Farming Redux: Experimental Evidence on Performance Pay for Tax Collectors

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NBER2014-10-01 更新2025-01-04 收录
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Performance pay for tax collectors has the potential to raise revenues, but might come at a cost if taxpayers face undue pressure from collectors. We report the first large-scale field experiment on these issues, where we experimentally allocated 482 property tax units in Punjab, Pakistan into one

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2014-10-01
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