Compliance spillovers across taxes: The role of penalties and detection
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- López-Luzuriaga, Andrea & Scartascini, Carlos, 2018. "Compliance Spillovers across Taxes: The Role of Penalties and Detection," IDB Publications (Working Papers) 9293, Inter-American Development Bank.
References listed on IDEAS
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- Cai, Xiaoqiang & Chen, Jian & Xiao, Yongbo & Xu, Xiaolin & Yu, Gang, 2013. "Fresh-product supply chain management with logistics outsourcing," Omega, Elsevier, vol. 41(4), pages 752-765.
More about this item
KeywordsTax compliance; Spillovers; Evasion; Property tax; Sales tax; Randomized field experiment; Behavioral economics;
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- C93 - Mathematical and Quantitative Methods - - Design of Experiments - - - Field Experiments
- D03 - Microeconomics - - General - - - Behavioral Microeconomics: Underlying Principles
- H41 - Public Economics - - Publicly Provided Goods - - - Public Goods
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