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Tax compliance experiments have been conducted with students and have focused on the effects of deterrence on tax compliance. However, important insights can be gained looking at alternative instruments. A main purpose of this paper is to conduct an experiment in Costa Rica not with students (exc...


Torgler, Benno[Beyond Punishment: A Tax Compliance Experiment with Taxpayers in Costa Rica]Beyond Punishment: A Tax Compliance Experiment with Taxpayers in Costa Rica

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