The burden of new taxes: acceptance of taxes as a function of affectedness and egoistic versus altruistic orientation
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Volume (Year): 26 (1997)
Issue (Month): 4 ()
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- Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
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