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Tax evasion shows stronger links to peer behavior and incentives than to honesty. Just Accepted new paper by Marcelo Bergolo, Martin Leites, Ricardo Perez-Truglia @pereztruglia and Matías Strehl-Pessina @Mati_strehl zurl.co/31Y6Q
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Abstract. Why do some individuals evade taxes while others do not? We study this question using administrative tax records from Uruguay linked to a
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What Makes a Tax Evader?
Review of Economics and Statistics (REStat)