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...
|Main Author:||Tazhitdinova, Alisa|
|Place of publication:||
|Data of publication:||2015-01-01|
|Online Access:||available in Bonn?|
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