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Published in 2021 at "Journal of Public Economics"
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…
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Keywords:
self third;
tax;
party reporting;
third party ... See more keywords