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Deterrence and reciprocity effects on tax compliance: experimental evidence from Venezuela
A recent debate on tax compliance asks whether enforcement mechanisms can be complemented, or even substituted by appeals to the taxpayer’s tax morality: his or her intrinsic willingness to pay taxes, motivated by purely ...
Corruption, Custom Reform and Firm Growth: Quasi-Experimental Evidence from Colombia
Customs are often prone to corruption because it concentrates a lot of discretionary power in the hand of custom agents who take decisions with high economic stakes for the firms, providing an opportunity for custom agents ...