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We study tax compliance in Slovenia using data generated in a field experiment. Small accounting companies were … to rationalize the experiment. …
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We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an … person. These findings are in line with the theoretical predictions that we derive to rationalize the experiment. …
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We study deception choices and deception detection in a tax compliance experiment. We find large systematic differences …
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first attempt to shed light on these issues and address them in an incentivized face-to-face tax compliance experiment. The … experiment contains two dimensions; i) the level of the fine for non-compliance; and ii) the presence of a recording video camera … experiment. …
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This book analyzes the role banks play in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. It also explores the internal...
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