Response of Tax Credit Claims to Tax Enforcement: Evidence from a Quasi-Experiment in Chile-Reference-Cited by-同舟云学术

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Response of Tax Credit Claims to Tax Enforcement: Evidence from a Quasi-Experiment in Chile

Published:2014-03 Issue:1 Volume:35 Page:41-65
ISSN:0143-5671
Container-title:Fiscal Studies
language:en
Short-container-title:Fiscal Studies

Author:

Agostini Claudio A.¹,Martínez A. Claudia²

Affiliation:

1. Universidad Adolfo Ibañez

2. Universidad de Chile

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Reference23 articles.

1. Designing VAT systems: some efficiency considerations;Agha;Review of Economics and Statistics,1996

2. Income tax evasion: a theoretical analysis;Allingham;Journal of Public Economics,1972

3. Tax compliance;Andreoni;Journal of Economic Literature,1998

4. Some practical guidance for the implementation of propensity score matching;Caliendo;Journal of Economic Surveys,2008

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1. Tax enforcement using a hybrid between self- and third-party reporting;Journal of Public Economics;2021-11

2. Combating overreporting of deductions in tax returns: prefilling and restricting the deductibility of expenditures;Journal of Business Economics;2021-01-30

3. Information Reporting and Tax Compliance;AEA Papers and Proceedings;2020-05-01

4. Combating Tax Evasion of Individuals: Prefilling and Restricting the Deductibility of Expenditures in Tax Returns;SSRN Electronic Journal;2020

5. Who Bears the Economic Burdens of Environmental Regulations?;Review of Environmental Economics and Policy;2019-01-01

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