The norm of reciprocity enhances tax compliance : experimental evidence

The failure to file an income tax return is a significant issue in tax non-compliance. Non-filing is, however, seldom investigated in the literature because of its unobservable nature. Researchers face difficulty in obtaining observational data or running field experiments to examine the filing comp...

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Bibliographic Details
Main Author: Toh, Christine
Other Authors: He Tai-Sen
Format: Final Year Project
Language:English
Published: 2017
Subjects:
Online Access:http://hdl.handle.net/10356/70274
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Institution: Nanyang Technological University
Language: English