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Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a …
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independently of enforcement and penalization. Using three laboratory experiments on tax avoidance and evasion, we study how …
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independently of enforcement and penalization. Using three laboratory experiments on tax avoidance and evasion, we study how …
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crime of tax evasion, where the dishonest taxpayers are rational agents, motivated by the comparison of payoffs, considering …
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