Endogenous Tax Audits and Taxpayer Assistance Services: Theory and Experiments
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- Luigi Mittone & Matteo Ploner & Eugenio Verrina, 2017. "When the State Doesn't Play Dice: An Experimental Analysis of Cunning Fiscal Policies and Tax Compliance," CEEL Working Papers 1702, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
More about this item
Keywordsindividual income tax; taxpayer assistance services; endogenous audits; tax reporting and enforcement; experimental methods;
- C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior
- D8 - Microeconomics - - Information, Knowledge, and Uncertainty
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2017-04-09 (Accounting & Auditing)
- NEP-ALL-2017-04-09 (All new papers)
- NEP-EXP-2017-04-09 (Experimental Economics)
- NEP-IUE-2017-04-09 (Informal & Underground Economics)
- NEP-PBE-2017-04-09 (Public Economics)
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