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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 ...
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 ...