Reducing Evasion Through Self-Reporting: Theory and Evidence from Charitable Contributions

Using a quasi-experimental design, I show that self-reported information requirements are effective at reducing evasion. I use a reform that simplified the reporting rules for tax deductions of noncash charitable contributions in the U.S. to show that weaker reporting requirements led to a large inc...

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Bibliographic details
Main Author: Tazhitdinova, Alisa
Format: Publication
Language: English
Place of publication: 01.01.2015
Data of publication: 2015-01-01
Subjects:
Online Access: available in Bonn?
Database: OpenAIRE
Database information Databases - DBIS