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experiments involve the elicitation of fairness perceptions or perceptions of social norms. Third, the experimental paradigms used …
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This paper analyzes fiscal competition under budget rigidities and tax equity (fairness norms). We outline a …
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may render the provision of explicit incentives inefficient because the incentives may crowd out voluntary co-operation …
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Although collusive tax evasion by buyers and sellers of commodities and also by employers and employees is widespread all over the world, it has rarely been analyzed in the tax evasion literature. To fill this gap and to compare collusive tax evasion with independent tax evasion, this paper...
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