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London school of economics and political science
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NumériqueJan-Emmanuel De Neve London : London school of economics and political science 2019 coll. CEP discussion papier, ISSN 2042-2695 ; 1621 70 p.We study the impact of deterrence, tax morale, and simplifying information on tax compliance. We ran five experiments spanning the tax process which varied the communication of the tax administration with all income taxpayers in Belgium. A consi...