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We carry out a randomized controlled trial to evaluate the effect of three different types of messages sent to taxpayers on their compliance with the rental income tax (direct effect) and the spillovers produced on payments related to the capital gains and the self-employment income taxes. One...
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This article draws on the Focus Theory of Normative Conduct to examine whether injunctive social norms relating to … norms remains restricted to contexts in which the norm is currently salient. The results further develop existing theory by …
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