The Effect of Perfect Monitoring of Matched Income on Sales Tax Compliance: An Experimental Investigation
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- Johnson, Cathleen & Masclet, David & Montmarquette, Claude, 2010. "The Effect of Perfect Monitoring of Matched Income on Sales Tax Compliance: An Experimental Investigation," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(1), pages 121-148, March.
- Cathleen Johnson & David Masclet & Claude Montmarquette, 2010. "The effect of perfect monitoring of matched income on sales tax compliance: An experimental investigation," Post-Print halshs-00601691, HAL.
References listed on IDEAS
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CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Imes, Amanda J. Thoe, 2013. "An examination of the sales and use tax gap based on Minnesota audit experience," Master's Theses and Plan B Papers 157013, University of Minnesota, Department of Applied Economics.
- Kjetil Telle, 2012. "Monitoring and enforcement of environmental regulations. Lessons from a natural field experiment in Norway," Discussion Papers 680, Statistics Norway, Research Department.
- Gonzalez, Fidel & Leipnik, Mark & Mazumder, Diya, 2013. "How much are urban residents in Mexico willing to pay for cleaner air?," Environment and Development Economics, Cambridge University Press, vol. 18(03), pages 354-379, June.
- Telle, Kjetil, 2013. "Monitoring and enforcement of environmental regulations," Journal of Public Economics, Elsevier, vol. 99(C), pages 24-34.
More about this item
Keywordssales tax; perfect monitoring; experimental economics; reference-dependent effect.; taxe de vente; fraude fiscale; économie expérimentale; politiques d'audit.;
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2008-08-06 (Accounting & Auditing)
- NEP-ALL-2008-08-06 (All new papers)
- NEP-EXP-2008-08-06 (Experimental Economics)
- NEP-PBE-2008-08-06 (Public Economics)
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