1. Tax Administration Research Centre (TARC), University of Exeter Business School, Streatham Court, Rennes Drive, Exeter, England
2. Department of Economics, University of Exeter Business School, Streatham Court, Rennes Drive, Exeter, England
3. Tax Administration Research Centre (TARC), CESifo, Germany
4. Department of Economics, University of Adelaide, Adelaide, Australia
5. CESifo, Germany
6. IFS, UK