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attempts to increase the severity of punishment will alter the payoff of the individuals involved, leaving unchanged the … the certainty of punishment and the ability of the government to enforce it. …
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. This shows a broader and deeper approach to deterrence, beyond certainty and severity of punishment for the violation …
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The slippery slope framework explains tax compliance along two main dimensions, trust in authorities and power of authorities, which influence taxpayers' compliance attitudes. Through frequentist and Bayesian analyses, we investigated the framework's assumptions on a sample of 2786...
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The objective of this research is to present the meta-analysis results of the relationship of social norms and religiosity with tax evasion, with national culture as a moderating variable. Previous researches show mixed results of the relationship between social norms, religiosity, and tax...
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