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Bearing the burden ̶ Implications of tax reporting institutions and image concerns on evasion and incidence
FIT Working Paper : 3 (Tampereen yliopisto, 24.11.2022)We investigate effects of tax reporting institutions on evasion and incidence using an experimental double auction market setting. We find that 28% of the sellers are truthful when only sellers report, but that 88% and 64% ...