Tax compliance under different institutional settings in Italy and Sweden: an experimental analysis
Abstract
In this paper, we study how people from different countries would react to institutional changes in terms of tax compliance. We choose an experimental setting and focus on two features of the tax system: efficiency and tax rate. We develop our analysis in two countries characterized by high tax burdens, but with relevant differences in terms of tax evasion and the quality of public services: Italy and Sweden. The main result is that participants...
Paper Details
Title
Tax compliance under different institutional settings in Italy and Sweden: an experimental analysis
Published Date
Feb 6, 2018
Journal
Volume
35
Issue
2
Pages
367 - 402
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