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
Abstract. Why do some individuals evade taxes while others do not? We study this question using administrative tax records from Uruguay linked to a