Do Collateral Sanctions Work? Evidence from the IRS’ Passport Certification and Revocation Process
收藏数据链接：
官方服务：
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
