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Published in 2017 at "Public Finance Review"
DOI: 10.1177/1091142115614390
Abstract: To improve use tax compliance, twenty-seven states have added a line to their income tax returns where taxpayers can report taxable sales. This article reports results of a behavioral study of a postcard “nudge” sent…
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Keywords:
paying state;
tax;
nudge;
tax reporting ... See more keywords