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Motivations and collusion among agents in the evasion of indirect taxes: an experimental approach

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  • Luigi Mittone

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  • Luigi Mittone, 2002. "Motivations and collusion among agents in the evasion of indirect taxes: an experimental approach," CEEL Working Papers 0204, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
    • Handle: RePEc:trn:utwpce:0204
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    File URL: http://www-ceel.economia.unitn.it/papers/papero02_04.pdf
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    References listed on IDEAS

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    1. Luigi Bosco & Luigi Mittone, 1997. "Tax Evasion and Moral Constraints: some Experimental Evidence," Kyklos, Wiley Blackwell, vol. 50(3), pages 297-324, August.
    2. Gordon, James P. P., 1989. "Individual morality and reputation costs as deterrents to tax evasion," European Economic Review, Elsevier, vol. 33(4), pages 797-805, April.
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