Tax compliance under fine rate changes
| Autor: | Tirozzi, Annalisa, degl'innocenti, Duccio, Malézieux, Antoine, Rosaz, Julie |
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| Rok vydání: | 2022 |
| Předmět: | |
| DOI: | 10.17605/osf.io/4u2ke |
| Popis: | What is the effect of a fine rate regime changes on taxpayers’ compliance? We compare compliance levels (extensive + intensive margins) across groups of the two treatments. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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