Do Cheaters Bunch Together? Profit Taxes, Withholding Rates and Tax Evasion
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References listed on IDEAS
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- Carrillo, Paul & Emran, M. Shahe, 2018. "Loss Aversion, Transaction Costs, or Audit Trigger? Learning about Corporate Tax Compliance from a Policy Experiment with Withholding Regime," MPRA Paper 87445, University Library of Munich, Germany.
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More about this item
KeywordsWithholding; Reverse Withholding; Firms; Profit Tax; Bunching; Tax Evasion; Ecuador;
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development
- O12 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Microeconomic Analyses of Economic Development
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2011-10-09 (Accounting & Auditing)
- NEP-IUE-2011-10-09 (Informal & Underground Economics)
- NEP-PBE-2011-10-09 (Public Economics)
- NEP-PUB-2011-10-09 (Public Finance)
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