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We conduct the first-ever study of actual searches done in a public tax disclosure system, analyzing about one million searches done in 2014 and 2015 in Norway. We characterize the social network these searches comprise, including its degree of homophily and reciprocation, and the demographics...
Persistent link: https://www.econbiz.de/10013162411
It is entirely appropriate that the study of public finance take seriously "behavioral" inconsistencies with traditional models of individual and collective decision-making. This raises the question of whether the state should play a role in protecting individuals from themselves, and whether...
Persistent link: https://www.econbiz.de/10013156227
It is entirely appropriate that the study of public finance take seriously "behavioralʺ inconsistencies with traditional models of individual and collective decision-making. This raises the question of whether the state should play a role in protecting individuals from themselves, and whether...
Persistent link: https://www.econbiz.de/10003883855
introduced in 2011 which provides the Internal Revenue Service with information about electronic sales. Theory and distributional …
Persistent link: https://www.econbiz.de/10014036772
We examine two Pakistani programs to explore the role of deterrence as well as social and psychological factors in the tax compliance behavior of agents. In the first of these programs, the government began revealing income tax paid by every taxpayer in the country. The second program publicly...
Persistent link: https://www.econbiz.de/10012891664
We examine two Pakistani programs to explore the role of deterrence as well as social and psychological factors in the tax compliance behavior of agents. In the first of these programs, the government began revealing income tax paid by every taxpayer in the country. The second program publicly...
Persistent link: https://www.econbiz.de/10012866316
We examine two Pakistani programs to see if the public disclosure of tax information and social recognition of top taxpayers promote tax compliance. Pakistan began revealing income tax paid by every taxpayer in the country from 2012. Simultaneously, another program began recognizing and...
Persistent link: https://www.econbiz.de/10012174832
We examine two Pakistani programs to explore the role of deterrence as well as social and psychological factors in the tax compliance behavior of agents. In the first of these programs, the government began revealing income tax paid by every taxpayer in the country. The second program publicly...
Persistent link: https://www.econbiz.de/10012031069
Persistent link: https://www.econbiz.de/10000998099
Persistent link: https://www.econbiz.de/10003039610