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~isPartOf:"International Center for Public Policy Working Paper Series, at AYSPS, GSU"
~person:"Kirchler, Erich"
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audits
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compliance decisions
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fines
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tax evasion
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International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University
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International Center for Public Policy Working Paper Series, at AYSPS, GSU
Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics)
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Why Pay Taxes? A Review of Tax Compliance Decisions
Kirchler, Erich
;
Muehlbacher, Stephan
;
Kastlunger, Barbara
-
International Center for Public Policy, Andrew Young …
-
2007
this case, draconian fines and intrusive
audits
can take unintentional effects and would corrupt tax morale. …
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