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Experimental evidence on tax compliance and voluntary public good provision.

Publication: National Tax Journal
Publication Date: 01-JUN-08
Format: Online
Delivery: Immediate Online Access

Article Excerpt
Existing experimental studies on tax compliance employ the voluntary contribution mechanism to examine the behavior of tax evasion, but the public good is funded by taxes alone, not private (voluntary) contributions. Therefore, the interaction between taxes and private contributions cannot be investigated. In the experimental literature on crowding--out, the public good is funded by both taxes and private contributions, but the taxes are...

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