Publication: When the agency wants too much: Experimental evidence on unfair audits and tax compliance
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Abstract
This research investigates how unfairness in tax enforcement affects tax compliance. We study how unfair audits that overestimate a taxpayer’s true income affect the aggregate compliance
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Citation
Bora Lancee, Lucia Rossel, Matthias Kasper, When the agency wants too much: Experimental evidence on unfair audits and tax compliance, Journal of Economic Behavior & Organization, Volume 214, 2023, Pages 406-442, ISSN 0167-2681, https://doi.org/10.1016/j.jebo.2023.08.011.
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