Tax enforcement using a hybrid between self- and third-party reporting
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DOI: 10.1016/j.jpubeco.2021.104519
Abstract: We study behavioural responses to a widely-used tax enforcement policy that combines ele¬ments of self- and third-party reporting. Taxpayers self-report to the tax authority but must file documentation issued by a third-party to corroborate their… read more here.
Keywords: self third; tax; party reporting; third party ... See more keywords