Do Collateral Sanctions Work? Evidence from the IRS’ Passport Certification and Revocation Process
收藏NBER2021-07-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w29029
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资源简介：
Penalties for tax evasion are typically financial, but many jurisdictions also utilize collateral sanctions that deny access to some government-provided service. To learn about the effectiveness of such penalties, we examine a U.S. policy restricting passport access for taxpayers with substantial
提供机构：
美国国家经济研究局
创建时间：
2021-07-01
