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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Format: | Final Year Project |
Language: | English |
Published: |
2017
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Online Access: | http://hdl.handle.net/10356/70274 |
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Institution: | Nanyang Technological University |
Language: | English |