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The impact of tax incentives on the economic activity of entrepreneurs
(Valtion taloudellinen tutkimuskeskus VATT, 2013-01-10)
Based on existing evidence, we know little about how the taxation of small business owners affects their economic activity. This paper studies the effect of two Finnish tax reforms, in 1997 and 1998, on the effort decisions ...
The role of information in tax compliance: Evidence from a natural field experiment
(Valtion taloudellinen tutkimuskeskus VATT, 2013-09-16)
It is challenging to distinguish the role of information in tax compliance from
other factors affecting it. This paper utilizes a novel natural field experiment
design to study the issue. In the experiment firms reporting ...